Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Taxes [Abstract]

Schedule of the Composition of Income Tax Expenses

The following table presents the composition of income tax expenses (benefits) for the years ended December 31, 2021, 2022 and 2023:

	For the years ended  December 31,
	2021			2022		2023
	RMB			RMB		RMB
Current income tax expense		(5,897,409	)		—		—
Deferred income benefits (expenses)		1,030,042			10,980,054		(211,267	)
Total Income tax (expenses) benefits		(4,867,367	)		10,980,054		(211,267	)

Schedule of Reconciliation of Differences Between Statutory Income Tax Rate and Effective Income Tax Rate

The following table presents a reconciliation of the differences between the statutory income tax rate and the effective income tax rate for the years ended December 31, 2021, 2022 and 2023:

	For the years ended  December 31,
	2021			2022			2023
	%			%			%
PRC statutory rate		25.0	%		25.0	%		25.0	%
Effect of differing tax rates in different jurisdictions		2.1	%		(0.8	)%		(5.5	)%
Permanent difference		(7.2	)%		1.5	%		0.6	%
Favorable tax rate impact		(12.7	)%		7.0	%		0.0	%
Unrecognized loss		0.0	%		0.0	%		0.1	%
Change in valuation allowance		0.3	%		(27.4	)%		(20.2	)%
Income tax (expenses) benefits		7.5	%		5.3	%		(0.0	)%

Schedule of Deferred Tax

The tax effects of temporary differences that give rise to the deferred tax balances at December 31, 2022 and 2023 are as follows:

	December 31, 2022			December 31, 2023
	RMB			RMB
Deferred tax assets:
Bad debt provision		9,176,875			97,681,819
Operating lease liabilities		—			1,879,619
Net operating losses carried forward		58,728,788			56,353,847
Valuation allowance		(58,728,788	)		(144,689,121	)
Deferred tax assets, net		9,176,875			11,226,164
Deferred tax liabilities:
Right-of-use assets		—			2,274,256