INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Deferred Income Taxes Assets and Liabilities

The following table sets forth the significant components of the deferred tax assets and liabilities of the Company as of December 31, 2023 and 2022:

	December 31, 2023			December 31, 2022
Deferred tax assets on
Net operating loss carryforwards:
- United States	$	282,546		$	37,539
- Taiwan		55,612			9,229
- Hong Kong		394			213
- PRC		-			183,367
Total		338,552			230,348
Less: valuation allowance		(338,552	)		(230,348	)
Deferred tax assets, net	$	-		$	-

UNITED STATES

Schedule of Effective Rate of Income Tax

The reconciliation of income tax rate to the US effective income tax rate based on income before income taxes for the years ended December 31, 2023 and 2022 are as follows:

	Years ended December 31,
	2023			2022
Loss before income taxes	$	(238,729	)	$	(178,759	)
Permanent difference		60,000			-
Taxable loss		(178,729	)		(178,759	)
Statutory income tax rate		21	%		21	%
Income tax expense at statutory rate		(37,533	)		(37,539	)
Tax effect of allowance		37,533			37,539
Income tax expense	$	-		$	-

CHINA

Schedule of Effective Rate of Income Tax

The reconciliation of income tax rate to the effective income tax rate based on income before income taxes for the years ended December 31, 2023 and 2022 are as follows:

	For the Years Ended December 31,
	2023			2022
Loss before income taxes	$	-		$	(733,468	)
Statutory income tax rate		25	%		25	%
Income tax expense at statutory rate		-			(183,367	)
Net operating loss against valuation allowance		-			183,367
Income tax expense	$	-		$	-