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Income Taxes (Tables)

6 Months Ended

Jun. 30, 2024

Income Taxes [Abstract]

Schedule of Loss Before Income Taxes

Loss before income taxes consisted of:

		For the Six Months Ended June 30,
		2023				2024
		RMB				RMB				US$
		(Unaudited)
Non-PRC			-				(6,113	)			(841	)
PRC			(5,834	)			(20,403	)			(2,808	)
			(5,834	)			(26,516	)			(3,649	)

Schedule of Income Tax Expenses

The following table presents the composition of income tax expenses for the six months ended June 30, 2023 and 2024:

		For the Six Months Ended June 30,
		2023				2024
		RMB				RMB				US$
		(Unaudited)
Current income tax expense			1,344				-				-
			1,344				-				-

Schedule of Deferred Income Taxes Reflect the Net Tax Effects

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Group’s deferred tax assets and deferred tax liabilities were as follows:

		As of December 31, 2023				As of June 30, 2024
		RMB				RMB				US$
Deferred tax assets:
Intra-group transaction			32,051				40,448				5,566
Total deferred tax assets			32,051				40,448				5,566
Less: valuation allowance			(32,051	)			(40,448	)			(5,566	)
Deferred tax assets, net			-				-				-

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- References

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-9

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

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- Definition

Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(1)(Note 1))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

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