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Taxation (Tables)
12 Months Ended
Dec. 31, 2023
Taxation [Abstract]  
Schedule of Income Tax Provision The income tax provision consisted of the following components:
   For the years ended December 31, 
   2021   2022   2023 
   RMB   RMB   RMB   US$ 
Current income tax expenses   839,107    2,465,462    99,155    14,000 
Deferred income tax expense (benefit)   864,072    116,755    (2,907,145)   (410,457)
Total income tax expenses (benefit)   1,703,179    2,582,217    (2,807,990)   (396,458)
Schedule of Income / (Loss) Before Provision for Income Taxes
   For the years ended December 31, 
   2021   2022   2023 
   RMB   RMB   RMB   US$ 
Income / (loss) before provision for income taxes is attributable to the following geographic locations:                
PRC   12,016,517    8,630,868    (76,778,965)   (10,840,353)
Foreign   (89,670)   (4,670,754)   (6,304,369)   (890,109)
Total Income/(loss) before Income Taxes   11,926,847    3,960,114    (83,083,334)   (11,730,462)
Schedule of Reconciliation Between the Provision for Income Taxes Reconciliation between the provision for income taxes computed by applying the PRC EIT rate of 25% to income before income taxes and the actual provision of income taxes is as follows:
    For the years ended December 31,  
    2021     2022     2023  
PRC statutory income tax rate     25.0 %     25.0 %     (25.0 )%
Impact of different tax rates in other jurisdictions     0.0 %     22.3 %.     1.1 %
Effect of preferential tax rate     (6.4 )%     53.3 %     7.9 %
Non-deductible (Non-taxable) items     0.9 %     0.9 %     0.1 %
Effect of additional R&D deduction     0.0 %     (9.0 )%     0.0 %
Tax effect on deferred offering costs     (1.9 )%     (32.3 )%     (0.6 )%
Change in valuation allowance     (3.3 )%     5.0 %     13.1 %
Effective tax rate     14.3 %     65.2 %     (3.4 )%
Schedule of Deferred Tax Assets and Deferred Tax Liability As of December 31, 2022 and 2023, the significant components of the deferred tax assets and deferred tax liability were summarized below:
    As of  
    December 31,
2022
    December 31,
2023
 
    RMB     RMB     US$  
Deferred tax assets:                  
Net operating loss carried forward     1,750,257       10,843,551       1,530,991  
Bad debt provision     96,568       3,801,660       536,753  
Impairment charges    
-
      963,398       136,021  
Lease liability    
-
      818,974       115,630  
Less: Valuation allowance     (1,825,262 )     (12,738,069 )     (1,798,476 )
Deferred tax assets, net of valuation allowance     21,563       3,689,514       520,919  

 

   As of 
   December 31,   December 31, 
   2022   2023 
   RMB   RMB   US$ 
Deferred tax liabilities:               
Right of use assets   
-
    (760,806)   (107,418)
Total deferred tax liabilities   
-
    (760,806)   (107,418)
Total deferred tax assets, net   21,563    2,928,708    413,501 
Schedule of Valuation Allowance The movement of valuation allowance is as follows:
   As of 
   December 31,   December 31, 
   2022   2023 
   RMB   RMB   US$ 
Beginning balance   1,625,548    1,825,262    257,707 
Addition   197,431    10,907,213    1,539,980 
Foreign exchange impact   2,283    5,594    789 
Ending balance   1,825,262    12,738,069    1,798,476 
Schedule of Net Operating Loss Carry Forward As of December 31, 2023, net operating loss carry forward will expire, if unused, in the following amounts:
For the fiscal years ended December 31,  Amounts 
2024   2,206,569 
2025   3,196,752 
2026   395,107 
2027   12,468,752 
2028   48,064,350 
    66,331,529 
Schedule of Taxes Payable The Group’s taxes payable consists of the following:
   As of 
   December 31,
2022
   December 31,
2023
 
   RMB   RMB   US$ 
Income tax payable   1,768,285    163,527    23,088 
VAT and other taxes payable   362,148    349,670    49,370 
Total taxes payable   2,130,433    513,197    72,458