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Income Taxes (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2021 | Dec. 31, 2020
Income Tax Disclosure [Abstract] |  |
Schedule of income tax benefit |
|  | For the six months ended June 30, 2020 |  | For the six months ended June 30, 2021
|  | RMB |  | RMB
|  | (unaudited) |  | (unaudited)
Current tax expense |  | 1,527 |  |  | 1,524 |
Deferred tax benefit |  | (442 | ) |  | (442 | )
Total |  | 1,085 |  |  | 1,082 |
|  | 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, 2020 |  | As of June 30, 2021
|  | RMB |  | RMB
|  |  |  | (unaudited)
Deferred tax assets: |  |  |  |  |  |
Allowance for doubtful accounts |  | 5,084 |  |  | 7,282 |
Impairment loss on long-lived assets |  | 27,289 |  |  | 26,654 |
Impairment loss on long-term investments |  | 16,371 |  |  | 18,045 |
Accrued Liabilities |  | 10,418 |  |  | 7,054 |
Deductible temporary difference related to advertising expenses |  | 4,561 |  |  | 4,561 |
Deferred subsidy income |  | 821 |  |  | 761 |
Net operating loss carrying forwards |  | 291,750 |  |  | 294,071 |
Total deferred tax assets |  | 356,294 |  |  | 358,428 |
Less: valuation allowance |  | (356,294 | ) |  | (358,428 | )
Deferred tax assets, net |  | — |  |  | — |
|  | 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 |  | — |  |  | — |
Summary of Valuation Allowance [Table Text Block] |
|  | RMB
Net change of valuation allowance of Deferred tax assets |  |  |
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 |
Additions-change to tax expense |  | 22,533 |
NOL Reductions/expirations |  | (20,399 | )
Balance at June 30, 2021 |  | 358,428 |
|  | 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 |
Summary of Deferred Tax Liability Not Recognized [Table Text Block] |
|  | As of December 31, 2020 |  | As of June 30, 2021
|  | RMB |  | RMB
|  |  |  | (unaudited)
Deferred tax liabilities: |  |  |  |
Acquired intangible assets |  | 1,543 |  | 1,101
|  | 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 six months ended June 30, 2020 |  | For the six months ended June 30, 2021
|  | RMB |  | RMB
|  | (unaudited) |  | (unaudited)
Loss before provision for income taxes and loss from equity method investments |  | (188,539 | ) |  | (282,628 | )
Income tax expense computed at an applicable tax rate of 25% |  | (47,135 | ) |  | (70,657 | )
Effect of non-deductible expenses |  | 275 |  |  | 39,572 |
Effect of preferential tax rate |  | 14,818 |  |  | (850 | )
Effect of income tax rate difference in other jurisdictions |  | 1,113 |  |  | 10,484 |
Change in valuation allowance |  | 32,014 |  |  | 22,533 |
|  | 1,085 |  |  | 1,082 |
|  | 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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