INCOME TAXES (Tables)

3 Months Ended

Mar. 31, 2015

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

Reconciliation between the statutory PRC EIT rate of 25% and the effective tax rate is as follows:

	Three months ended March 31,
	2015	2014
	%	%
Reconciling items:
PRC statutory tax rate	(25)	(25)
Non- deductible expenses	14	14
Change in valuation allowance	11	11
Effective tax rate	0	0