INCOME TAXES	9 Months Ended
Sep. 30, 2012
INCOME TAXES
INCOME TAXES	NOTE-6 INCOME TAXES The Company operates in various countries: United States, British Virgin Island, Hong Kong and the PRC that are subject to taxes in the jurisdictions in which they operate, as follows: United States of America The Company is registered in the State of Nevada and is subject to United States current tax law. British Virgin Island Under the current BVI law, the Company is not subject to tax on income. Hong Kong For the nine months ended September 30, 2012, no provision for Hong Kong Profits Tax is provided for as the Company’s income neither arises in, nor is derived from Hong Kong under its applicable tax law. The PRC With effect from January 1, 2008, the Company is subject to the unified income rate of 25% on the taxable income. For the nine months ended September 30, 2012, the Company generated no operating result and accordingly, no provision for income tax has been recorded.

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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+ Details