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Income Tax (Tables) | 6 Months Ended
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Dec. 31, 2024
Income Tax [Abstract] |
Schedule of Income Tax Benefits (Expenses) | The income tax benefits (expenses) for the six months ended December 31, 2023 and 2024 were comprised of the following:
|  | For the Six Months Ended |
|  | 2023 |  |  | 2024 |
|  | RMB |  |  | RMB |
Current income tax expenses |  |  | — |  |  |  | — |
Deferred income tax benefits (expenses) |  |  | 137,354 |  |  |  | (1,091,247 | )
|  |  | 137,354 |  |  |  | (1,091,247 | )
Schedule of Reconciliation of the Statutory Tax Rate to the Effective Tax Rate | Below is a reconciliation of the statutory tax rate to the effective tax rate:
|  | For the Six Months Ended |
|  | 2023 |  |  | 2024 |
|  | RMB |  |  | RMB |
(Loss) Income before income tax expenses |  |  | (8,683,354 | ) |  |  | 446,642 |
Income tax computed at statutory EIT rate (25%) |  |  | 2,170,839 |  |  |  | (111,661 | )
Effect of entertainment expense |  |  | (274,349 | ) |  |  | (192,796 | )
Effect of staff welfare expense |  |  | - |  |  |  | (507,162 | )
Effect of different tax rate |  |  | (8,531 | ) |  |  | (1,335,323 | )
Change in valuation allowance |  |  | (1,750,605 | ) |  |  | 1,055,695 |
Income tax benefits (expenses) |  |  | 137,354 |  |  |  | (1,091,247 | )
Schedule of Components of Deferred Tax Assets and Deferred Tax Liabilities | The components of deferred tax assets and deferred tax liabilities are as follows:
|  | June 30, 2024 |  |  | December 31, 2024 |
|  | RMB |  |  | RMB |
Deferred tax assets |  |  |  |  |  |
Net operating loss carrying forwards |  |  | 10,523,266 |  |  |  | 9,458,883 |
Allowance against doubtful accounts |  |  | 3,578,914 |  |  |  | 3,651,904 |
Operating lease liabilities |  |  | 4,517,779 |  |  |  | 4,980,865 |
Total deferred tax assets |  |  | 18,619,959 |  |  |  | 18,091,652 |
Net off against deferred tax liabilities |  |  | (8,196,650 | ) |  |  | (8,738,103 | )
Less: Valuation allowance |  |  | (10,366,052 | ) |  |  | (9,310,357 | )
Total Deferred tax assets, net |  |  | 57,257 |  |  |  | 43,192 |
|  | June 30, 2024 |  |  | December 31, 2024 |
|  | RMB |  |  | RMB |
Deferred tax liabilities |  |  |  |  |  |
Operating lease right of use assets |  |  | 4,498,450 |  |  |  | 5,017,049 |
GAAP difference - unbilled revenue |  |  | 6,382,018 |  |  |  | 7,482,054 |
Total deferred tax liabilities |  |  | 10,880,468 |  |  |  | 12,499,103 |
Net off against deferred tax assets |  |  | (8,196,650 | ) |  |  | (8,738,103 | )
Deferred tax liabilities, net |  |  | 2,683,818 |  |  |  | 3,761,000 |
Schedule of Rollforward of Valuation Allowances of Deferred Tax Assets | The rollforward of valuation allowances of deferred tax assets were as follows:
|  | June 30, 2024 |  |  | December 31, 2024 |
|  | RMB |  |  | RMB |
Balance at beginning of the period |  |  | 7,046,758 |  |  |  | 10,366,052 |
Adjustment of opening balance due to adoption of ASU 2016-13 |  |  | 932,367 |  |  |  | — |
Additions of valuation allowance |  |  | 2,778,382 |  |  |  | 791,267 |
Reversal of valuation allowance |  |  | — |  |  |  | (1,846,962 | )
Expiration of NOLs |  |  | (391,455 | ) |  |  | — |
Balance at end of the period |  |  | 10,366,052 |  |  |  | 9,310,357 |
Schedule of Aggregate Change in the Balance of Gross Unrecognized Tax Benefits | The aggregate change in the balance of gross unrecognized tax benefits for the six months ended December 31, 2023 and 2024 was as follows:
|  | For the Six Months Ended December 31, |
|  | 2023 |  |  | 2024 |
|  | RMB |  |  | RMB |
Balance at beginning of the period |  |  | 1,026,964 |  |  |  | 1,026,964 |
Increases related to tax positions change |  |  | — |  |  |  | — |
Balance at end of the period |  |  | 1,026,964 |  |  |  | 1,026,964 |

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