INCOME TAXES (Tables)

6 Months Ended

Sep. 30, 2018

Income Tax Disclosure [Abstract]

Schedule of income (loss) before income taxes

A reconciliation of income (loss) before income taxes for domestic and foreign locations for six months ended September 30, 2018, and 2017 is as follows:

	2018		2017
		(Unaudited)		(Unaudited)
United States	$	(55,794)	$	-
Foreign		(671,864)		-
(Loss) before income taxes	$	(727,658)	$	-

Schedule of difference between the U.S. federal statutory income tax rate and the Company's effective tax rate

The difference between the U.S. federal statutory income tax rate and the Company’s effective tax rate was as follows:

	September 30			September 30
	2018			2017
U.S. federal statutory income tax rate		21	%		34	%
Lower rates in PRC, net		25	%		25	%
Valuation allowance		(25	)%		(25	)%
Effects of tax basis differences		(21	)%		(34	)%
The Company’s effective tax rate		(0	)%		(0	)%

Schedule of earliest tax year that remain subject to examination by major jurisdiction.

The table below presents the earliest tax year that remain subject to examination by major jurisdiction. 

U.S. Federal	March 31, 2018
China	March 31, 2018