Income Taxes (Tables)

12 Months Ended

Dec. 31, 2024

Income Taxes [Abstract]

Schedule of Income Tax Rate and the 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,
	2022		2023		2024
PRC statutory income tax rates	25.00	%	25.00	%	25.00	%
Effect of expenses not deductible for tax purposes	0.91	%	(0.42	)%	(0.28	)%
Effect of additional deduction of research and development expense	(64.43	)%	5.98	%	5.90	%
Effect of income tax exemptions and reliefs	(56.77	)%	(5.71	)%	(0.39	)%
Recovery from deferred income tax assets	(97.39	)%	0.05	%	0.22	%
Effect of valuation allowance on deferred income tax assets	171.26	%	(23.52	)%	(26.29	)%
Income tax difference under different tax jurisdictions	21.42	%	(1.37	)%	(4.16	)%
Total	0.00	%	0.01	%	0.00	%

Schedule of Provision for Income Taxes

The provision for income taxes consists of the following:

	For the Years Ended December 31,
	2022	2023		2024
	RMB	RMB		RMB
Current income tax expense (benefit)	—	(17,394	)	—
Deferred tax expense	—	—		—
Income tax expense	—	(17,394	)	—

Schedule of Deferred Tax Assets

Significant component of deferred tax assets are as follows:

	As of December 31,
	2023		2024
Net operating loss carryforward	77,373,944		98,783,665
Accrued expense and others	(282,843	)	9,688,509
Inventory impairment	51,027,391		50,475,875
Deferred tax assets	128,118,492		158,948,049
Less: valuation allowance	(128,118,492	)	(158,948,049	)
Deferred tax assets	—		—