19.
OTHER OPERATING INCOME
SCHEDULE OF OTHER OPERATING INCOME
| | |
Year
Ended December
31, 2023 | | |
Year
Ended December
31, 2024 | | |
Year
Ended December
31, 2025 | |
| | |
RMB | | |
RMB | | |
RMB | |
| | |
| | |
| | |
| |
| Government grants (1) | |
| 13,123 | | |
| 5,331 | | |
| 6,811 | |
| VAT-in super deduction and other tax returns
(2) | |
| 518 | | |
| 170 | | |
| 112 | |
| Others | |
| 1,257 | | |
| 1,043 | | |
| 651 | |
| Total other operating
income | |
| 14,898 | | |
| 6,544 | | |
| 7,574 | |
| (1) |
Government
grants mainly represent cash subsidies received from PRC local governments for companies operating a business in their jurisdictions
and compliance with specific policies promoted by the local governments. These cash subsidies were not subject to meeting any specific
future conditions. |
| |
|
| (2) |
From
2019, in accordance with “the Announcement on Relevant Policies for Deepening the Value-added Tax Reform” and relevant
government policies announced by the Ministry of Finance, the State Taxation Administration and the General Administration of Customs
of China, one China VIE of the Company, as a consumer service company, is allowed to enjoy additional 10% VAT-in deduction for any
services or products it purchased (“VAT-in super deduction”) from April 1, 2019 to December 31, 2024. The VAT-in super
deduction is considered as operating given that all VAT-in were derived from the purchases for that VIE’s daily operations in
nature, and therefore is presented in other operating income in the Consolidation Statements of Comprehensive Loss. |
|