GOING CONCERN	12 Months Ended
Dec. 31, 2013
GOING CONCERN [Text Block]	*3. GOING CONCERN* The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has incurred significant losses and has not demonstrated the ability to generate sufficient cash flows from operations to satisfy its liabilities and sustain operations. The Company had an accumulated deficit of $3,525,809 and $2,977,443 as of December 31, 2013 and 2012, respectively, including net losses of $548,366 and $529,800 for the years ended December 31, 2013 and 2012, respectively. In addition, current liabilities exceeded current assets by $4,018,141 and $3,409,603 at December 31, 2013 and 2012, respectively. These matters raise substantial doubt about the Company’s ability to continue as a going concern. The Company finances its operations primarily through short-term bank borrowings and advances from related parties or officers/shareholders. In order to complete the construction of SD Chaoying cultural and entertainment center, approximately $3.1 million (equivalent to RMB19 million) of capital is expected to be needed. The Company, taking into accounts the available banking facilities, internal financial resource, and supports from related companies, believes it has sufficient working capital to meet its present obligation for at least the next twelve months. Management is taking actions to address the company's financial condition and deteriorating liquidity position. The following sets forth management’s plans for dealing with the adverse effects of the conditions: (a) Sale of housing inventories: Proceeds to be received from the sale of the remaining housing of the two completed residential buildings are expected to amount to approximately $0.5 million. However, there is no assurance when such sales will occur. (b) Rental and management fee revenue from the cultural and entertainment center: Annual rental revenue is estimated to be approximately $0.69 million per year. Management fee revenue will be charged to commercial tenants at 3% of annual gross revenue. As of December 31, 2013, the Company has not commenced collecting rental and management fee revenue for the culture and entertainment center. (c) Additional advances from related companies and affiliates: Our major shareholders and officers advanced additional $892,352 to the Company in 2013 to finance operations and the costs to maintain the Company’s public status in the U.S. Shaanxi Chaoying Beauty & Cosmetics Group, which is an affiliate of the Company under common control, is anticipated to provide up to $67,560 of working capital to support operational use. As of December 31, 2013, advances from Shaanxi Chaoying Beauty & Cosmetics Group amounted to $181,690. In addition, Shaanxi Yanfeng Real Estate Co., Ltd., which is also an affiliate, provided $12,734 to the Company during 2013 for working capital. The Company will require additional funds and may seek to raise such funds though public and private financings or from other sources. There is no assurance that the above management’s plans will be realized or the additional financing will be available at all or that, if available, such financing will be obtainable on terms favorable to the Company or that any additional financing will not be dilutive. The consolidated financial statements do not include any adjustments that might result from the outcome of those uncertainties.

GOING CONCERN

12 Months Ended

Dec. 31, 2013

3. GOING CONCERN

The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has incurred significant losses and has not demonstrated the ability to generate sufficient cash flows from operations to satisfy its liabilities and sustain operations. The Company had an accumulated deficit of $3,525,809 and $2,977,443 as of December 31, 2013 and 2012, respectively, including net losses of $548,366 and $529,800 for the years ended December 31, 2013 and 2012, respectively. In addition, current liabilities exceeded current assets by $4,018,141 and $3,409,603 at December 31, 2013 and 2012, respectively. These matters raise substantial doubt about the Company’s ability to continue as a going concern.

The Company finances its operations primarily through short-term bank borrowings and advances from related parties or officers/shareholders. In order to complete the construction of SD Chaoying cultural and entertainment center, approximately $3.1 million (equivalent to RMB19 million) of capital is expected to be needed. The Company, taking into accounts the available banking facilities, internal financial resource, and supports from related companies, believes it has sufficient working capital to meet its present obligation for at least the next twelve months. Management is taking actions to address the company's financial condition and deteriorating liquidity position. The following sets forth management’s plans for dealing with the adverse effects of the conditions:

(a) Sale of housing inventories: Proceeds to be received from the sale of the remaining housing of the two completed residential buildings are expected to amount to approximately $0.5 million. However, there is no assurance when such sales will occur.

(b) Rental and management fee revenue from the cultural and entertainment center: Annual rental revenue is estimated to be approximately $0.69 million per year. Management fee revenue will be charged to commercial tenants at 3% of annual gross revenue. As of December 31, 2013, the Company has not commenced collecting rental and management fee revenue for the culture and entertainment center.

(c) Additional advances from related companies and affiliates: Our major shareholders and officers advanced additional $892,352 to the Company in 2013 to finance operations and the costs to maintain the Company’s public status in the U.S. Shaanxi Chaoying Beauty & Cosmetics Group, which is an affiliate of the Company under common control, is anticipated to provide up to $67,560 of working capital to support operational use. As of December 31, 2013, advances from Shaanxi Chaoying Beauty & Cosmetics Group amounted to $181,690. In addition, Shaanxi Yanfeng Real Estate Co., Ltd., which is also an affiliate, provided $12,734 to the Company during 2013 for working capital.

The Company will require additional funds and may seek to raise such funds though public and private financings or from other sources. There is no assurance that the above management’s plans will be realized or the additional financing will be available at all or that, if available, such financing will be obtainable on terms favorable to the Company or that any additional financing will not be dilutive. The consolidated financial statements do not include any adjustments that might result from the outcome of those uncertainties.