RELATED PARTIES TRANSACTIONS (Details - Due from related parties)

12 Months Ended

Dec. 31, 2022

USD ($)

Mar. 31, 2023

USD ($)

Dec. 31, 2022

CNY (¥)

[1]

Amounts due from Shanxi Qiansui Automobile Trading Co., Ltd (“Shanxi Qiansui Automobile”) represent borrowings to a related party. From November to December, 2022, Qiansui Media entered into four agreements with Shanxi Qiansui Automobile, whereby Qiansui Media loaned an aggregate sum of $279,342 (RMB1,930,000) to Shanxi Qiansui Automobile for business purpose. These are one-year term loans, unsecured and non-interest bearing with maturity dates on November 7, 2023, November 8, 2023, November 12, 2023 and December 4, 2023, respectively. During the three months ended March 31, 2023, Shanxi Qiansui Automobile had fully repaid these loans.

[2]

Amounts due from Shanxi Xiliu Catering Management Co., Ltd (“Shanxi Xiliu Catering”) represents business advances for operational purposes. The balance is unsecured, non-interest bearing and repayable on demand. During the year ended December 31, 2022, the Company repaid $769,776 to settle the outstanding balance of amount due to Shanxi Xiliu Catering as of December 31, 2021, in addition, the Company paid $1,418,110 in connection with the business advance made to and expenses paid on behalf for Shanxi Xiliu Catering. During the three months ended March 31, 2023, the Company paid $336,985 in connection with the business advance made to and expenses paid on behalf for Shanxi Xiliu Catering.