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INCOME TAX EXPENSE - Income tax reconciliation (Details) - USD ($) | 12 Months Ended
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Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
INCOME TAX EXPENSE |  |  |
Loss before income tax | $ (79,512,792) | $ (71,476,322) | $ (42,397,279)
PRC statutory income tax rate | 25.00% | 25.00% | 25.00%
Income tax credit computed at PRC statutory income tax rate | $ (19,878,198) | $ (17,869,081) | $ (10,599,320)
Impact of PRC preferential income tax rate as qualified TASE | 7,951,279 | 7,147,633 | 4,239,728
Difference in income tax rates of overseas entities | 10,560,029 | 10,549,985 | 5,286,487
Research and development super-deduction | (1,724,740) | (569,016) | (718,979)
Research and development tax credits | (569,575) |  |
Nondeductible expenses | 3,695 | 1,054 | 1,238
Foreign derived intangible income deduction | (487,183) |  |
Changes in valuation allowance | 4,517,358 | 2,277,418 | $ 1,790,846
State tax | 76,127 | 291,500 |
Others | (10,263) | 127,880 |
Income tax expense | $ 459,055 | $ 1,701,613 |

X
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