INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the provision for income taxes with amounts determined by applying the Hong Kong profits rate of 16.5% to income before income taxes is as follows:  

		December 31, 2018		December 31, 2017
Profit /(Loss) before income tax	$	20,301	$	(62,920)
Temporary Difference		-		-
Permanent Difference		(2)		-
Taxable income (loss)	$	20,299	$	(62,920)
Hong Kong Income Tax rate		16.5%		16.5%
Current tax expenses	$	(3,349)	$	10,382
Less: Valuation allowance		1,960		(10,382)
Income tax expenses	$	1,389	$	-

A reconciliation of the losses before income tax of $(20,455) and $(9,025) for the year ended December 31, 2018 and 2017, respectively, were attributed to operations in China, the income tax expenses consisted of the following:

		December 31, 2018			December 31, 2017
Loss before income tax	$	(27,529)		$		(12,195)
Temporary Difference		-				-
Permanent Difference		-				-
Taxable (loss)/ income	$	(27,529)		$		(12,195)
China Enterprise Income Tax rate		25.0%				25.0%
Current tax credit	$	6,882		$		3,049
Less: Valuation allowance		(6,882)				(3,049)
Income tax expenses	$	-	$		-