INCOME TAXES (Tables)

6 Months Ended

Jun. 30, 2014

Income Tax Disclosure [Abstract]

Reconciliation of Income Tax Rate to Effective Income Tax Rate

The reconciliation of income tax rate to the effective income tax rate for the six months ended June 30, 2014 and 2013 is as follows:

	Six months ended June 30,
	2014			2013
(Loss) income before income taxes from PRC operation	$	(275,766)		$	120,384
Statutory income tax rate		25	%		25	%
Income tax expense at statutory rate		68,942			30,096
Effect from non-deductible items		(60,430)			41,230
Tax adjustments		1,608			(38,219)
Income tax expense	$	10,120		$	33,107