INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Taxes [Abstract]

Schedule of Current and Deferred Components of the Income Tax Expense

The current and deferred components of the income tax expense which were substantially attributable to the Group’s PRC subsidiaries and VIEs and VIEs’ subsidiaries, are as follows:

	Year ended		Year ended		Year ended
	December 31,		December 31,		December 31,
	2021		2022		2023
	RMB		RMB		RMB
Current tax		26,735		11,623		8,822
Deferred tax		—		—		(1,077	)
Total		26,735		11,623		7,745

Schedule of Reconciliation of Income Tax Expenses

The reconciliation of income tax expense at statutory tax rate to income tax expense recognized is as follows:

	Year ended			Year ended			Year ended
	December 31,			December 31,			December 31,
	2021			2022			2023
	RMB			RMB			RMB
Loss before income tax expenses		(148,268	)		(570,480	)		(132,604	)
Statutory tax rate in the PRC		25	%		25	%		25	%
Income tax expense at statutory tax rate		(37,067	)		(142,620	)		(33,151	)
Non-deductible expenses		699			118,557			(4,760	)
Change in valuation allowance		113,426			93,836			113,255
Adjustment on current income tax of the prior periods		—			(2,878	)		1,739
Effect of tax holiday and preferential tax rates		(3,441	)		4,184			(5,039	)
Tax loss carryforward		(56,368	)		(56,230	)		(46,469	)
Share-based compensation expenses		13,085			1,332			(17,985	)
Effect of different tax rates of subsidiaries operating in other jurisdictions		(3,599	)		(4,558	)		155
Income tax expense		26,735			11,623			7,745

Schedule of Aggregate Amount and Per Ordinary Share Effect of the Tax

The aggregate amount and per ordinary share effect of the tax holiday, the certification expiration date varies from October 21, 2023 to December 23, 2024 and preferential tax rates are as follows:

	December 31,			December 31,			December 31,
	2021			2022			2023
	RMB			RMB			RMB
The aggregate amount of tax holiday and preferential tax rate		(6,522	)		(163,113	)		5,039
The aggregate effect on basic and diluted net income per ordinary share:
-Basic and diluted		(0.03	)		(0.70	)		0.02

Schedule of Deferred Tax Assets

The tax effects of temporary differences that gave rise to the deferred tax balances are as follows:

	December 31,			December 31,			December 31,
	2021			2022			2023
	RMB			RMB			RMB
Allowance for doubtful accounts		466,018			502,396			559,715
Net operating loss carry forwards		120,523			406,264			401,423
Less: valuation allowance		(586,541	)		(908,660	)		(961,138	)
Total deferred tax assets, net		—			—			—

Schedule of Movements of Valuation Allowance

The movements in the valuation allowance for the years ended December 31, 2021, 2022 and 2023 are as follows:

	2021			2022		2023
	RMB			RMB		RMB
Balance at beginning of year		604,030			586,541		908,660
Additions		—			322,119		72,454
Reversal		(17,489	)		—		(19,976	)
Balance at December 31,2021 and 2022		586,541			908,660		961,138

Schedule of Deferred Tax Liabilities

	December 31,		December 31,
	2022		2023
	RMB		RMB
Intangible asset from acquisition		7,126		6,049
Total deferred tax liabilities		7,126		6,049