Income Tax (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Tables

Schedule of Tax Effects of Temporary Differences that Give Rise to Significant Portions of Deferred Tax Assets and Liabilities

The following table summarizes the temporary differences which result in deferred tax assets and liabilities as at December 31, 2013 and 2012:

		December 31,		December 31,
		2013		2012
				(Restated)
Deferred tax assets:
Net operating loss	$	1,373,600	$	469,200
less: Valuation allowance		(1,373,600)		(469,200)
Total deferred tax assets		-		-
Deferred tax liabilities:		-		-
Deferred tax assets, net	$	-	$	-

Schedule of Effective Income Tax Rate and Amount Reconciliation

The following table reconciles the U.S. statutory rates to the Company's effective tax rates for the years ended December 31, 2013 and 2012:

	For Years Ended
	December 31,
	2013	2012
		(Restated)
US statutory rates	34.00%	34.00%
Tax rate difference	-2.72%	-1.33%
Valuation allowance	-31.28%	-32.67%
State taxes	-4.83%	-1.99%
Tax per financial statements	-4.83%	-1.99%