TAXATION (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

SCHEDULE OF RECONCILIATION OF EFFECTIVE TAX RATE

Reconciliation between the statutory rate and the effective tax rate is as follows for the years of 2021, 2020 and 2019.

	2021			2020			2019
PRC statutory tax rate		25	%		25	%		25	%
Net impact of exemption and favorable tax rate rendered by local tax authorities		-			-			-	%
Foreign loss not recognized in PRC		-	%		3	%		4	%
Permanent difference and others		(1	)%		(6	)%		(6	)%
Change in valuation allowance		(25	)%		(22	)%		(23	)%
Effective tax rate		-			-			-

SCHEDULE OF DEFERRED TAX ASSETS

The Company’s deferred tax assets were as follows:

	December 31, 2021			December 31, 2020
Allowance for doubtful accounts	$	-		$	-
Tax effect of net operating losses carried forward		1,411,062			1,135,982
Valuation allowance		(1,411,062	)		(1,135,982	)
Deferred tax assets, net	$	-		$	-