SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2021

Accounting Policies [Abstract]

Schedule of Useful live of Assets

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

	Expected useful life
Service yacht	10 years
Motor vehicle	5 years
Office equipment	5 years

Schedule of Foreign Currency Translations

Translation of amounts from RMB and HK$ into US$ has been made at the following exchange rates for the periods ended June 30, 2021 and December 31, 2020:

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2)

	June 30, 2021		December 31, 2020
Period/year-end RMB:US$ exchange rate		6.4549		6.5276
Period/annual average RMB:US$ exchange rate		6.4697		6.9001
Period/year-end HK$:US$ exchange rate		7.7512		7.7525
Period/annual average HK$:US$ exchange rate		7.7610		7.7557
Period/year-end TWD:US$ exchange rate		27.8808		28.0772
Period/annual average TWD:US$ exchange rate		28.0113		29.4418