| Schedule of Current and Deferred Components of the Income Tax (Credit)/Expense |
The
current and deferred components of the income tax (credit)/expense are as follows:
| | |
For
the years ended December 31, | |
| | |
2023 | | |
2024 | | |
2025 | | |
2025 | |
| | |
RMB | | |
RMB | | |
RMB | | |
US$ | |
| Current | |
| - | | |
| - | | |
| 29 | | |
| 4 | |
| Deferred
(note 18) | |
| (7,150 | ) | |
| 10,425 | | |
| 6,911 | | |
| 988 | |
| | |
| | | |
| | | |
| | | |
| | |
Total
income tax (credit)/expense for the year | |
| (7,150 | ) | |
| 10,425 | | |
| 6,940 | | |
| 992 | |
|
| Schedule of Reconciliation between the Income Tax Expense/(Credit) |
Reconciliation
between the income tax expense/(credit) computed by applying the statutory tax rate to loss before income tax and the actual provision
for income tax is as follows:
| | |
For
the years ended December 31, | |
| | |
2023 | | |
2024 | | |
2025 | | |
2025 | |
| | |
RMB | | |
RMB | | |
RMB | | |
US$ | |
| Loss
before tax | |
| (932,862 | ) | |
| (395,255 | ) | |
| (1,236,047 | ) | |
| (176,753 | ) |
| Income
tax computed at the statutory tax rate | |
| (244,549 | ) | |
| (70,114 | ) | |
| (287,881 | ) | |
| (41,166 | ) |
| Lower
tax rate for a specific entity | |
| 59,396 | | |
| 7,112 | | |
| 59,759 | | |
| 8,545 | |
| Statutory
income and expense | |
| 2,824 | | |
| (17,534 | ) | |
| (12,900 | ) | |
| (1,845 | ) |
| Items
not subject to tax | |
| (4,093 | ) | |
| (7,236 | ) | |
| (7,533 | ) | |
| (1,076 | ) |
| Items
not deductible for tax | |
| 9,192 | | |
| 24,045 | | |
| 49,582 | | |
| 7,091 | |
| Research
and development super-deduction | |
| (67,525 | ) | |
| (75,135 | ) | |
| (48,919 | ) | |
| (6,995 | ) |
| (Gain)/loss
attributable to joint ventures | |
| (269 | ) | |
| 71 | | |
| (78 | ) | |
| (11 | ) |
| Provision
to return | |
| 23,311 | | |
| (35,342 | ) | |
| 68,391 | | |
| 9,779 | |
| Effect
of tax rate changes on deferred taxes | |
| (56,104 | ) | |
| (10,822 | ) | |
| (71,206 | ) | |
| (10,183 | ) |
| Uncertain
tax position | |
| - | | |
| 23,665 | | |
| 14,236 | | |
| 2,036 | |
| Effect
of withholding tax on the interest income of the Group’s HK subsidiary | |
| - | | |
| - | | |
| 29 | | |
| 4 | |
| Tax
loss expired | |
| - | | |
| 31,670 | | |
| 29,628 | | |
| 4,237 | |
| Deductible
temporary differences not recognized | |
| 33,235 | | |
| 71,465 | | |
| 49,919 | | |
| 7,138 | |
| Tax
losses not recognized | |
| 237,432 | | |
| 68,580 | | |
| 163,913 | | |
| 23,438 | |
| Income
tax (credit)/expense at the Group’s effective rate | |
| (7,150 | ) | |
| 10,425 | | |
| 6,940 | | |
| 992 | |
|