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INCOME TAX (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
SCHEDULE OF PROVISION OF INCOME TAX | The provision for income tax consisted of the following: SCHEDULE OF PROVISION OF INCOME TAX
|  | For the year ended December 31,2023 |
Current income tax expense |  | $ | 22,173 |
Deferred income tax expense (benefit) |  |  | - |
Total income tax expense |  | $ | 22,173 |
SCHEDULE OF RECONCILIATION OF STATUTORY TAX RATE | The following table reconciles the statutory tax rate to the Company’s effective tax rate: SCHEDULE OF RECONCILIATION OF STATUTORY TAX RATE
|  | For the year ended December 31,2023 |
Federal statutory tax expense (benefit) |  |  | (21 | )%
State statutory |  |  | (6.8 | )%
Tax rate difference |  |  | 0.1 | %
Permanent difference |  |  | 0.2 | %
Change in valuation allowance |  |  | (28.0 | )%
Effective tax rate |  |  | 0.4 | %
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES | The components of deferred tax assets (liabilities) are as follows: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES
|  | As of December 31, 2023 |
Deferred tax: |  |  |  |
Allowance for doubtful accounts |  | $ | 5,686 |
Net operating loss (“NOL”) carrying forwards |  |  | 7,021,555 |
Operating lease liabilities, net of right of use assets |  |  | 2,479 |
Advertising expense |  |  |  |
Total deferred tax assets, net |  |  | 7,029,720 |
Less: valuation allowance |  |  | (7,029,720 | )
Total deferred tax assets, net |  |  | — |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 9 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 12 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 + Details
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