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14. INCOME TAXES (Tables)
9 Months Ended
Sep. 30, 2020
Income Tax Disclosure [Abstract]  
Components of the provision for income taxes
    Three-Month Period Ended
September 30,
  Nine-Month Period Ended
September 30,
    2020   2019   2020   2019
Current taxes “PRC”   $     $     $     $  
Deferred taxes “PRC”     484,792       1,650,132       2,196,079       3,756,199  
Change in valuation allowance     (702,117 )     (8,379,571 )     (484,328 )     (8,724,517 )
    $ (217,325 )   $ (6,729,439 )   $ 1,711,751     $ (4,968,318 )
Income tax expenses reconciliation
    Three-Month Period Ended September 30,   Nine-Month Period Ended September 30,
Reconciliations   2020   2019   2020   2019
Statutory income tax rate     25 %     25 %     25 %     25 %
Non-taxable income,(Non-deductible expense) and change in valuation allowance     (33 %)     (132 %)     (9 %)     (61 %)
Effective tax rate     (8 %)     (107 %)     16 %     (36 %)
Deferred tax assets and liabilities
    September 30,   December 31,
    2020   2019
Deferred tax liabilities   $     $  
                 
Deferred tax assets:                
Impairment on property, plant and equipment     2,790,465       2,974,542  
Impairment on prepaid land lease     846,859       826,673  
Exploration costs     1,828,158       1,784,583  
Share based compensation costs     74,883       171,672  
PRC tax losses     21,248,450       18,737,005  
US federal net operating loss     1,013,117       432,000  
Total deferred tax assets     27,801,932       24,926,475  
Valuation allowance     (9,768,530 )     (8,985,833 )
Net deferred tax asset   $ 18,033,402     $ 15,940,642