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INCOME TAX EXPENSE (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2023 | Dec. 31, 2022
Notes and other explanatory information [abstract] |  |
Schedule of deferred components of income tax expense |
Schedule of deferred components of income tax expense |  |  |  |  |  |  |  |  |
|  | Six months ended June 30, |
|  | 2022 |  |  | 2023 |  |  | 2023 |
|  | CNY |  |  | CNY |  |  | US$ |
|  | (Unaudited) |  |  | (Unaudited) |  |  | (Unaudited) |
Current income tax expense |  |  | 1,548 |  |  |  | 1,837 |  |  |  | 254 |
Deferred income tax benefit |  |  | (1,191 | ) |  |  | (10 | ) |  |  | (2 | )
Total |  |  | 357 |  |  |  | 1,827 |  |  |  | 252 |
Schedule of deferred components of income tax expense |  |  |  |  |  |  |  |  |  |  |  |
|  | Year Ended December 31, |
|  | 2020 |  |  | 2021 |  |  | 2022 |  |  | 2022 |
|  | CNY |  |  | CNY |  |  | CNY |  |  | US$ |
Current income tax (benefit)/expense |  |  | (4,436 | ) |  |  | 2,294 |  |  |  | 3,066 |  |  |  | 445 |
Deferred income tax expense/(benefit) |  |  | 5,694 |  |  |  | (159 | ) |  |  | 2,798 |  |  |  | 405 |
Total |  |  | 1,258 |  |  |  | 2,135 |  |  |  | 5,864 |  |  |  | 850 |
Schedule of Profit/(loss) before income tax |  |
Schedule of Profit/(loss) before income tax |  |  |  |  |  |  |  |  |  |  |  |
|  | Year Ended December 31, |
|  | 2020 |  |  | 2021 |  |  | 2022 |  |  | 2022 |
|  | CNY |  |  | CNY |  |  | CNY |  |  | US$ |
PRC |  |  | (1,214 | ) |  |  | (4,669 | ) |  |  | 6,406 |  |  |  | 929 |
BVI |  |  | 25,442 |  |  |  | (48,106 | ) |  |  | (22,776 | ) |  |  | (3,303 | )
Hong Kong |  |  | (49 | ) |  |  | (61 | ) |  |  | (62 | ) |  |  | (9 | )
Total profit/(loss) before income tax for the year |  |  | 24,179 |  |  |  | (52,836 | ) |  |  | (16,432 | ) |  |  | (2,383 | )
Schedule of reconciliation of the income tax expenses |  |
Schedule of reconciliation of the income tax expenses |  |  |  |  |  |  |  |  |  |  |  |
|  | Year Ended December 31, |
|  | 2020 |  |  | 2021 |  |  | 2022 |  |  | 2022 |
|  | CNY |  |  | CNY |  |  | CNY |  |  | US$ |
Profit/(loss) before income tax for the year |  |  | 24,179 |  |  |  | (52,836 | ) |  |  | (16,432 | ) |  |  | (2,383 | )
Tax at the statutory tax rate |  |  | 25 | % |  |  | 25 | % |  |  | 25 | % |  |  | 25 | %
Computed income tax expense/(benefit) |  |  | 6,045 |  |  |  | (13,209 | ) |  |  | (4,108 | ) |  |  | (596 | )
Effect of different tax rates of the Company and certain subsidiaries |  |  | (1,186 | ) |  |  | 6,937 |  |  |  | 5,699 |  |  |  | 826 |
Tax losses with no deferred tax assets recognized |  |  | 1,067 |  |  |  | 1,770 |  |  |  | 420 |  |  |  | 61 |
Non-deductible expenses |  |  | 196 |  |  |  | 122 |  |  |  | 983 |  |  |  | 143 |
Statutory income |  |  | (903 | ) |  |  | — |  |  |  | (201 | ) |  |  | (29 | )
Deductible temporary differences with no deferred tax assets recognized |  |  | — |  |  |  | — |  |  |  | 971 |  |  |  | 141 |
Utilization of previously unrecognized deductible temporary differences and tax losses |  |  | (50 | ) |  |  | (150 | ) |  |  | (1,774 | ) |  |  | (257 | )
Write-off of unrecoverable deferred tax assets previously recognized |  |  | — |  |  |  | 2,987 |  |  |  | 2,272 |  |  |  | 329 |
Preferential tax rate |  |  | 2,038 |  |  |  | 2,215 |  |  |  | 14 |  |  |  | 2 |
Current and deferred tax rate differences |  |  | (488 | ) |  |  | — |  |  |  | — |  |  |  | — |
Others |  |  | (5,461 | )* |  |  | 1,463 |  |  |  | 1,588 |  |  |  | 230 |
Income tax expense |  |  | 1,258 |  |  |  | 2,135 |  |  |  | 5,864 |  |  |  | 850 |
Schedule of provision for uncertain tax position |  |
Schedule of provision for uncertain tax position |  |  |  |  |  |  |  |  |
|  | Year Ended December 31, |
|  | 2021 |  |  | 2022 |  |  | 2022 |
|  | CNY |  |  | CNY |  |  | US$ |
As of January 1 |  |  | 8,378 |  |  |  | 8,378 |  |  |  | 1,215 |
Additions based on tax positions |  |  | — |  |  |  | 630 |  |  |  | 91 |
As of December 31 |  |  | 8,378 |  |  |  | 9,008 |  |  |  | 1,306 |

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