Taxes (Tables)

6 Months Ended

Jun. 30, 2023

Income Tax Disclosure [Abstract]

Schedule of provision for income taxes

Significant components of the provision for income taxes are as follows:

	For the six months ended June 30,
	2023			2022
Current	$	2,795		$	745
Deferred		(77,651	)		(318,048	)
Total income tax benefit	$	(74,856	)	$	(317,303	)

Schedule of effective tax rate

The following table reconciles China statutory rates to the Company’s effective tax rate:

	For the six months ended June 30,
	2023			2022
PRC statutory rates		25.0	%		25.0	%
Preferential tax rates		(0.4	)%		(5.4	)%
R&D credits		0.3	%		2.5	%
Change in valuation allowance and others		(24.8	)%		(18.5	)%
Effective tax rate		0.1	%		3.6	%

Schedule of deferred tax assets

The significant components of the deferred tax assets are as follows:

	June 30, 2023			December 31, 2022
Deferred tax assets:
Provision for doubtful accounts	$	1,273,869		$	1,260,557
Depreciation and amortization		168,410			162,980
Net operating loss carryforward		1,604,645			1,388,155
Valuation allowance		(2,039,967	)		(1,831,039	)
Total deferred tax assets	$	1,006,957		$	980,653

Schedule of taxes payable

Taxes payable consists of the following:

	June 30, 2023		December 31, 2022
Income taxes payable	$	2,780	$	-
VAT and other tax payable		123,883		110,843
Total	$	126,663	$	110,843