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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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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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