| Schedule of Income Tax Provision |
The following table sets forth current and deferred portion of income tax expense of the Company’s subsidiaries: | | | For the six months ended December 31, | | | | | 2024 | | | 2025 | | | | | RMB | | | RMB | | | | | (Unaudited) | | | (Unaudited) | | | Current income tax expenses | | | - | | | | 34,622 | | | Deferred income tax benefits | | | - | | | | - | | | Total | | | - | | | | 34,622 | |
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The income tax provision consisted of the following components: | | | For the years ended June 30, | | | | | 2023 | | | 2024 | | | 2025 | | | | | RMB | | | RMB | | | RMB | | | Current income tax expenses | | | 3,926,702 | | | | 3,650,782 | | | | 4,208 | | | Deferred income tax benefits | | | (1,304,011 | ) | | | 86,082 | | | | 1,217,929 | | | Total | | | 2,622,691 | | | | 3,736,864 | | | | 1,222,137 | |
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| Schedule of Reconciliation Between Income Tax Provision |
A reconciliation between the Group’s actual provision for income taxes and the provision at the PRC, mainland statutory rate is as follows: | | | For the six months ended December 31, | | | | | 2024 | | | 2025 | | | | | RMB | | | RMB | | | | | (Unaudited) | | | (Unaudited) | | | Loss before income tax | | | 2,707,309 | | | | 5,350,787 | | | Expected taxation at PRC statutory tax rate | | | - | | | | 34,622 | | | Non-deductible expenses | | | - | | | | - | | | Income tax expenses | | | - | | | | 34,622 | |
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A reconciliation between the Group’s actual provision for income taxes and the provision at the PRC, mainland statutory rate was as follows: | | | For the years ended June 30, | | | | | 2023 | | | 2024 | | | 2025 | | | | | RMB | | | RMB | | | RMB | | | Income before income tax | | | (10,440,451 | ) | | | (14,946,387 | ) | | | 129,609,137 | | | Expected taxation at PRC statutory tax rate | | | 2,610,113 | | | | 3,736,597 | | | | (32,402,284 | ) | | Non-deductible expenses | | | 12,578 | | | | 267 | | | | 20,463 | | | Non-deductible costs due to invoices not obtained | | | | | | | | | | | 863,590 | | | Effect of income tax rate differences in jurisdictions other than the PRC | | | - | | | | - | | | | 30,070,407 | | | Change in valuation allowance | | | - | | | | - | | | | 2,669,961 | | | Income tax expenses | | | 2,622,691 | | | | 3,736,864 | | | | 1,222,137 | |
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| Schedule of Net Deferred Tax Assets |
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The significant components of the net deferred tax assets are summarized below: | | | As of June 30, | | | | | 2024 | | | 2025 | | | | | RMB | | | RMB | | | Deferred tax assets: | | | | | | | | Allowance of doubtful accounts | | | 1,217,929 | | | | - | | | Less: Valuation allowance | | | - | | | | - | | | Total deferred tax assets, net | | | 1,217,929 | | | | - | |
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