Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Taxes [Abstract]

Schedule of Income Tax Expenses

The income tax expenses comprise:

	For the years ended December 31,
	2021		2022			2023			2023
	RMB		RMB			RMB			US$
Current income tax expense		5,285		19,469			12,940			1,822
Deferred income tax expense (benefit)		319		(1,402	)		(4,460	)		(628	)
Income tax expenses		5,604		18,067			8,480			1,194

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 years ended December 31, 2021, 2022 and 2023 is as follows:

	For the years ended December 31,
	2021			2022			2023
Income tax computed at PRC statutory tax rate		25.0	%		25.0	%		(25.0	)%
Effect of tax-preferential entities		(16.3	)%		(7.1	)%		23.0	%
Non-deductible expenses and others		(11.9	)%		(9.4	)%		34.0	%
Income tax expense		3.2	%		8.5	%		32.0	%

Schedule of Components of Deferred Taxes

The components of deferred taxes are as follows:

	As of December 31,
	2022		2023		2023
	RMB		RMB		US$
Deferred tax assets:
Allowance for doubtful accounts		630		3,724		524
Net operating losses carried forward		3,707		3,655		515
		4,337		7,379		1,039

The components of deferred liabilities are as follows:

	As of December 31,
	2022		2023		2023
	RMB		RMB		US$
Deferred tax liabilities
Intangible assets acquired through acquisition		61,236		59,818		8,425
		61,236		59,818		8,425