Income Taxes (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2023

Dec. 31, 2022

Income Taxes [Abstract]

Schedule of Income Tax Expenses

The income tax expenses (benefits) comprise:

	For the six months ended June 30,
	2022			2023			2023
	RMB			RMB			USD
Current income tax expense		5,391			1,087			150
Deferred income tax benefit		(629	)		(1,719	)		(237	)
Income tax expenses (benefits)		4,762			(632	)		(87	)

The income tax expenses comprise:

	For the years ended December 31,
	2020		2021		2022			2022
	RMB		RMB		RMB			USD
Current income tax expense		5,459		5,285		19,469			2,822
Deferred income tax expense (benefit)		1,945		319		(1,402	)		(203	)
Income tax expenses		7,404		5,604		18,067			2,619

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

A reconciliation of the differences between the statutory tax rate and the effective tax rate for EIT for the six months ended June 30, 2022 and 2023 is as follows:

	For the six months ended June 30,
	2022			2023
Income tax computed at PRC statutory tax rate		25.0	%		25.0	%
Effect of tax-preferential entities		(23.4	)%		(44.8	)%
Non-deductible expenses		1.5	%		19.0	%
Income tax expense		3.1	%		(0.8	)%

A reconciliation of the differences between the statutory tax rate and the effective tax rate for EIT for the years ended December 31, 2020, 2021 and 2022 is as follows:

	For the years ended December 31,
	2020			2021			2022
Income tax computed at PRC statutory tax rate		25.0	%		25.0	%		25.0	%
Effect of tax-preferential entities		(22.2	)%		(23.2	)%		(15.9	)%
Non-deductible expenses		1.2	%		1.2	%		(0.6	)%
Income tax expense		4.0	%		3.2	%		8.5	%

Schedule of Components of Deferred Taxes

The components of deferred taxes are as follows:

	As of December 31,		As of June 30,
	2022		2023		2023
	RMB		RMB		USD
Deferred tax assets:
Allowance for doubtful accounts		630		1,167		161
Net operating losses carried forward		3,707		4,180		576
		4,337		5,347		737

The components of deferred taxes are as follows:

	As of December 31,
	2021		2022		2022
	RMB		RMB		USD
Deferred tax assets:
Allowance for doubtful accounts		171		630		91
Net operating losses carried forward		4,181		3,707		538
		4,352		4,337		629

Schedule of Components of Deferred Liabilities

The components of deferred liabilities are as follows:

	As of December 31,		As of June 30,
	2022		2023		2023
	RMB		RMB		USD
Deferred tax liabilities
Intangible assets acquired through acquisition		61,236		60,527		8,347
		61,236		60,527		8,347

The components of deferred liabilities are as follows:

	As of December 31,
	2021		2022		2022
	RMB		RMB		USD
Deferred tax liabilities
Intangible assets acquired through acquisition		58,746		61,236		8,878
		58,746		61,236		8,878