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Income Taxes (Tables)
6 Months Ended
Jun. 30, 2024
Income Taxes [Abstract]  
Schedule of Income Tax Expenses The income tax expenses comprise:
   For the six months ended June 30, 
   2023   2024   2024 
   RMB   RMB   US$ 
Current income tax expense   1,087    6,225    857 
Deferred income tax (benefit)expense   (1,719)   1,448    199 
Income tax (benefit) expenses   (632)   7,673    1,056 
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, 2023 and 2024 is as follows:
   For the six months ended
June 30,
 
   2023   2024 
Income tax computed at PRC statutory tax rate   25.0%   25.0%
Effect of tax-preferential entities   (44.8)%   (8.2)%
Non-deductible expenses   19.0%   0.7%
Income tax (benefit) expense   (0.8)%   17.5%
Schedule of Components of Deferred Taxes The components of deferred taxes are as follows:
   As of
December 31,
   As of
June 30,
 
   2023   2024   2024 
   RMB   RMB   US$ 
Deferred tax assets:            
Allowance for doubtful accounts   3,724    1,555    214 
Net operating losses carried forward   3,655    3,667    505 
    7,379    5,222    719 
The components of deferred liabilities are as follows:
   As of
December 31,
   As of
June 30,
 
   2023   2024   2024 
   RMB   RMB   US$ 
Deferred tax liabilities            
Intangible assets acquired through acquisition   59,818    59,109    8,134 
    59,818    59,109    8,134