Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Reconciliation Between the Effective Income Tax Rate and PRC Statutory Income Tax Rate

A reconciliation between the effective income tax rate and the PRC statutory income tax rate is as follows:

	For the Years Ended December 31,
	2020			2021			2022
PRC statutory income tax rates		25.00	%		25.00	%		25.00	%
Effect of expenses not deductible for tax purposes		(0.38	)%		(0.22	)%		0.91	%
Effect of additional deduction of research and    development expense		21.50	%		15.18	%		(64.43	)%
Effect of income tax exemptions and reliefs		0.02	%		(13.14	)%		(56.77	)%
Recovery from deferred income tax assets		0.00	%		0.00	%		(97.39	)%
Effect of valuation allowance on deferred income tax assets		(46.16	)%		(26.35	)%		171.26	%
Income tax difference under different tax jurisdictions		0.00	%		(0.47	)%		21.42	%
Total		(0.02	)%		0.00	%		0.00	%

Schedule of Provision For Income Taxes

The provision for income taxes consists of the following:

	For the Years Ended December 31,
	2020		2021		2022
	RMB		RMB		RMB
Current income tax expense		2,293		—		—
Deferred tax expense		—		—		—
Income tax expense		2,293		—		—

Schedule of Component of Deferred Tax Assets

Significant component of deferred tax assets are as follows:

	As of December 31,
	2021			2022
Net operating loss carryforward		53,517,161			63,038,127
Accrued expense and others		3,960,446			(29,335,373	)
Inventory impairment		5,004,834			47,198,866
Deferred tax assets		62,482,441			80,901,620
Less: valuation allowance		(62,482,441	)		(80,901,620	)
Deferred tax assets		—			—