INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

SCHEDULE OF COMPONENTS OF THE PROVISION FOR INCOME TAXES

The components of the provision for income taxes for the years ended December 31, 2023 and 2022 consisted of the following:

	For the Year Ended December 31,
	2023		2022
Current:
China	$	4,367	$	(761	)
Total current		4,367		(761	)
Deferred:
China		15,152		1,858
Total deferred		15,152		1,858
Total income tax expense	$	19,519	$	1,097

SCHEDULE OF DEFERRED TAX ASSETS

Deferred tax assets as of December 31, 2022 and 2021 consisted of the following:

	December 31, 2023			December 31, 2022
Deferred tax assets:
Accumulated amortization	$	13,204		$	15,556
Less: valuation allowance		(13,204	)		-
Deferred tax assets, net	$	-		$	15,556

SCHEDULE OF EFFECTIVE INCOME TAX RATE

The following table reconciles the statutory rates to the Company’s effective tax rate for years ended December 31, 2023 and 2022:

	2023			2022
Statutory U.S. federal income tax rate		(21.0	)%		(21.0	)%
Foreign tax rate differential		(3.3	)%		(3.8	)%
Change in valuation allowances		25.2	%		25.0	%
Other		-	%		(0.2	)%
Effective combined tax rate		0.9	%		0.0	%