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INCOME TAX EXPENSE (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2024 | Dec. 31, 2023
Notes and other explanatory information [abstract] |  |
Schedule of current and deferred components of income tax expense |
Schedule of current and deferred components of income tax expense |  |  |  |  |  |  |  |  |
|  | Six months ended June 30, |
|  | 2023 |  |  | 2024 |  |  | 2024 |
|  | CNY |  |  | CNY |  |  | US$ |
|  | (Unaudited) |  |  | (Unaudited) |  |  | (Unaudited) |
Current income tax expense |  |  | — |  |  |  | — |  |  |  | — |
Deferred income tax benefit |  |  | — |  |  |  | — |  |  |  | — |
Total tax credit for the period from continuing operations |  |  | — |  |  |  | — |  |  |  | — |
Total tax charge for the period from a discontinued operation |  |  | 1,827 |  |  |  | — |  |  |  | — |
Total |  |  | 1,827 |  |  |  | — |  |  |  | — |
Schedule of current and deferred components of income tax expense |  |  |  |  |  |  |  |  |  |  |  |
|  | Year Ended December 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |  |  | 2023 |
|  | CNY |  |  | CNY |  |  | CNY |  |  | US$ |
Current income tax expense |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Deferred income tax benefit |  |  | (5,095 | ) |  |  | — |  |  |  | — |  |  |  | — |
Total tax credit for the year from continuing operations |  |  | (5,095 | ) |  |  | — |  |  |  | — |  |  |  | — |
Total tax charge for the year from a discontinued operation |  |  | 7,230 |  |  |  | 5,864 |  |  |  | 1,931 |  |  |  | 272 |
Total |  |  | 2,135 |  |  |  | 5,864 |  |  |  | 1,931 |  |  |  | 272 |
Schedule of Profit/(loss) before income tax |  |
Schedule of Profit/(loss) before income tax |  |  |  |  |  |  |  |  |  |  |  |
|  | Year Ended December 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |  |  | 2023 |
|  | CNY |  |  | CNY |  |  | CNY |  |  | US$ |
PRC |  |  | (4,669 | ) |  |  | 6,406 |  |  |  | (1,718 | ) |  |  | (243 | )
BVI |  |  | (48,106 | ) |  |  | (22,776 | ) |  |  | (8,738 | ) |  |  | (1,233 | )
Hong Kong |  |  | (61 | ) |  |  | (62 | ) |  |  | (56 | ) |  |  | (8 | )
Total loss before income tax for the year |  |  | (52,836 | ) |  |  | (16,432 | ) |  |  | (10,512 | ) |  |  | (1,484 | )
Schedule of reconciliation of the income tax expenses |  |
Schedule of reconciliation of the income tax expenses |  |  |  |  |  |  |  |  |  |  |  |
|  | Year Ended December 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |  |  | 2023 |
|  | CNY |  |  | CNY |  |  | CNY |  |  | US$ |
Loss before income tax for the year from continuing operations |  |  | (48,979 | ) |  |  | (23,338 | ) |  |  | (8,337 | ) |  |  | (1,177 | )
(Loss)/profit before income tax for the year from a discontinued operation |  |  | (3,857 | ) |  |  | 6,906 |  |  |  | (2,175 | ) |  |  | (307 | )
Total |  |  | (52,836 | ) |  |  | (16,432 | ) |  |  | (10,512 | ) |  |  | (1,484 | )
Tax at the statutory tax rate |  |  | 25 | % |  |  | 25 | % |  |  | 25 | % |  |  | 25 | %
Computed income tax benefit |  |  | (13,209 | ) |  |  | (4,108 | ) |  |  | (2,628 | ) |  |  | (371 | )
Effect of different tax rates of the Company and certain subsidiaries |  |  | 6,937 |  |  |  | 5,699 |  |  |  | 2,190 |  |  |  | 309 |
Tax losses with no deferred tax assets recognized |  |  | 1,770 |  |  |  | 420 |  |  |  | 290 |  |  |  | 41 |
Non-deductible expenses |  |  | 122 |  |  |  | 983 |  |  |  | 617 |  |  |  | 87 |
Statutory income |  |  | — |  |  |  | (201 | ) |  |  | — |  |  |  | — |
Deductible temporary differences with no deferred tax assets recognized |  |  | — |  |  |  | 971 |  |  |  | 2,430 |  |  |  | 343 |
Utilization of previously unrecognized deductible temporary differences and tax losses |  |  | (150 | ) |  |  | (1,774 | ) |  |  | (2,021 | ) |  |  | (286 | )
Write-off of unrecoverable deferred tax assets previously recognized |  |  | 2,987 |  |  |  | 2,272 |  |  |  | — |  |  |  | — |
Preferential tax rate |  |  | 2,215 |  |  |  | 14 |  |  |  | 95 |  |  |  | 13 |
Others |  |  | 1,463 |  |  |  | 1,588 |  |  |  | 958 |  |  |  | 136 |
Total tax credit for the year from continuing operations |  |  | (5,095 | ) |  |  | — |  |  |  | — |  |  |  | — |
Total tax charge for the year from a discontinued operation |  |  | 7,230 |  |  |  | 5,864 |  |  |  | 1,931 |  |  |  | 272 |
Income tax benefit |  |  | 2,135 |  |  |  | 5,864 |  |  |  | 1,931 |  |  |  | 272 |

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