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TAXES (Tables)
12 Months Ended
Mar. 31, 2024
TAXES  
Schedule of taxes reconciles rate

 

 

For the years ended March 31,

 

 

 

2024

 

 

2023

 

 

2022

 

PRC statutory income tax rate

 

 

25.0%

 

 

25.0%

 

 

25.0%

Effect of PRC preferential tax rate

 

 

(10.0 )%

 

 

(10.0 )%

 

 

(10.0 )%

Effect of other un-deductible expenses

 

 

-

 

 

 

(0.1)%

 

 

(0.1)

Effect of other deductible expenses

 

 

(15.0)%

 

 

(14.9)%

 

 

(14.9)%

Total

 

-%

 

 

-%

 

 

-%

 

Schedule of income tax

 

 

For the years ended March 31,

 

 

 

2024

 

 

2023

 

 

2022

 

Current income tax provision

 

$-

 

 

$2,996

 

 

$696

 

Total

 

$-

 

 

$2,996

 

 

$696

 

Schedule of deferred income tax assets and liabilities

 

 

For the years ended March 31,

 

 

 

2024

 

 

2023

 

 

2022

 

Net accumulated loss-carry forward

 

$137,376

 

 

$88,609

 

 

$530,886

 

Less: valuation allowance

 

 

(137,376 )

 

 

(88,609 )

 

 

(530,886 )

Net deferred tax assets

 

$-

 

 

$-

 

 

$-

 

Schedule of taxes payable

 

 

As of

March 31,

 

 

As of

March 31,

 

 

 

2024

 

 

2023

 

VAT payable

 

$-

 

 

$8,694

 

Other tax payables

 

 

-

 

 

 

293

 

Total

 

$-

 

 

$8,987