RELATED PARTIES TRANSACTIONS (Details - Due from related parties)

9 Months Ended

12 Months Ended

Sep. 30, 2023

USD ($)

Dec. 31, 2022

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 nine months ended September 30, 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 fully settle the balance of amount due to Shanxi Xiliu Catering, and the Company paid an additional $1,418,110 in connection with the business advance made to and expenses paid on behalf for Shanxi Xiliu Catering. During the nine months ended September 30, 2023, the Company paid $236,060 in connection with the business advance made to and expenses paid on behalf for Shanxi Xiliu Catering.