INCOME TAXES (Tables)

6 Months Ended

Jun. 30, 2024

Income Tax Disclosure [Abstract]

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

The following table summarizes a reconciliation of the Company’s income taxes expenses:

	For the Six Months Ended June 30
	2024			2023
Computed expected expenses/(benefits)		25	%		(25	%)
Effect of foreign tax rate difference		1	%		4	%
Deferred tax assets not recognized		30	%		61	%
Temporary difference not recognized		(46	%)		(39	%)
Income tax expense		10	%		1	%

	For the Six Months Ended June 30
	2024			2023
PRC statutory tax rate		25	%		25	%
Computed expected expenses/(benefits)		17,852			(6,346	)
Effect of foreign tax rate difference		946			1,020
Deferred tax assets not recognized		24,040			15,492
Temporary difference not recognized		(34,684	)		(9,928	)
Income tax expense		8,154			238

SCHEDULE OF DEFERRED TAX ASSETS

The following table sets forth the significant components of the aggregate deferred tax assets of the Company:

	As of June 30, 2024			As of December 31, 2023
Deferred tax assets:
Net operating loss carry forwards
- United States of America	$	77,344		$	72,534
- Hong Kong		805			790
- People Republic China		31,478			25,201
Less: valuation allowance		(109,627	)		(98,525	)
Deferred tax assets	$	-		$	-