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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of income tax benefit

		For the years ended December 31,
		2018			2019			2020
		RMB			RMB			RMB
Current tax expense		2,134			5,756			3,748
Deferred tax benefit		(47	)		(884	)		(884	)
Total		2,087			4,872			2,864

Schedule of deferred tax assets and deferred tax liability

		As of December 31,
		2019			2020
		RMB			RMB
Deferred tax assets:
Allowance for doubtful accounts		2,126			5,084
Impairment loss on long-lived assets		32,263			27,289
Impairment loss on long-term investments		8,953			16,371
Accrued Liabilities		—			10,418
Deductible temporary difference related to advertising expenses		3,773			4,561
Deferred subsidy income		1,044			821
Net operating loss carrying forwards		231,357			291,750
Total deferred tax assets		279,516			356,294
Less: valuation allowance		(279,516	)		(356,294	)
Deferred tax assets, net		—			—

Schedule of net change valuation allowance of deferred tax assets

		RMB
Net change of valuation allowance of Deferred tax assets
Balance at December 31, 2017		81,635
Additions-change to tax expense		77,553
Additions- Acquisition		1,064
Balance at December 31, 2018		160,252
Additions-change to tax expense		119,264
Balance at December 31, 2019		279,516
Additions-change to tax expense		96,599
NOL Reductions/expirations		(19,821	)
Balance at December 31, 2020		356,294

Schedule of significant components of deferred taxes liability

		As of December 31,
		2019		2020
		RMB		RMB
Deferred tax liabilities:
Acquired intangible assets		2,427		1,543

Schedule of effective tax rate and the statutory income tax rate

		For the years ended December 31,
		2018			2019			2020
		RMB			RMB			RMB
Loss before provision for income taxes and loss from equity method investments		(442,120	)		(800,253	)		(504,441	)
Income tax expense computed at an applicable tax rate of 25%		(110,530	)		(200,063	)		(126,110	)
Effect of non-deductible items		5,736			1,075			9,213
Effect of preferential tax rate		16,421			43,826			16,042
Effect of income tax rate difference in other jurisdictions		3,663			40,770			9,243
Effect of change in tax rate		9,244			—			(2,123	)
Change in valuation allowance		77,553			119,264			96,599
Total		2,087			4,872			2,864

Schedule of increase in income tax expenses and net loss per share amounts

		For the years ended December 31,
		2018			2019			2020
		RMB			RMB			RMB
Increase in income tax expenses		1,208			5,299			1,764
Net loss per share-basic and diluted		(9.94	)		(15.91	)		(7.53	)

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Schedule of increase Income Tax Expenses and Net Loss Per Share Amounts

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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.

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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.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of deferred tax liabilities not recognized because of the exceptions to comprehensive recognition of deferred taxes, including a description of the temporary differences, events that would cause the temporary differences to become taxable, the cumulative amounts of the temporary differences and the amounts not recognized as deferred tax liabilities or a statement that the determination of the deferred tax liabilities is not practicable.

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Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

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