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Income Taxes (Tables)

6 Months Ended

Jun. 30, 2025

Income Taxes [Abstract]

Schedule of Provision for Income Taxes Expenses

The Company’s provision for income taxes expenses consisted of:

		Three Months Ended June 30,								Six Months Ended June 30,
		2025				2024				2025				2024
		(Unaudited)								(Unaudited)
PRC income tax
Income tax provision		$	860,267			$	1,099,331			$	2,336,755			$	1,761,179
Deferred income tax expenses			16,455				-				11,073				-
Sub total		$	876,722			$	1,099,331			$	2,347,828			$	1,761,179
US			-				-				-				-
BVI			-				-				-				-
Hong Kong			-				-				-				-
Income tax provision		$	876,722			$	1,099,331			$	2,347,828			$	1,761,179

Schedule of Effective Tax Rate

The following table reconciles the PRC statutory rates to the Company’s effective tax rate for the three and six months June 30, 2025 and 2024:

		Three Months Ended June 30,								Six Months Ended June 30,
		2025				2024				2025				2024
		(Unaudited)								(Unaudited)
PRC statutory income tax rate			25.0	%			25.0	%			25.0	%			25.0	%
Income tax computed at PRC statutory corporate income tax rate of 25%			28.0	%			28.9	%			30.0	%			35.3	%
Tax rate differential on entities not subject to PRC income			(0.5	)%			(0.6	)%			(0.8	)%			(1.6	)%
R&D additional deduction			0.0	%			0.3	%			0.0	%			0.4	%
Change in valuation allowance			0.0	%			(0.2	)%			0.0	%			(0.2	)%
Temporary differences			2.1	%			0.0	%			0.2	%			0.3	%
Non-deductible expenses			(1.5	)%			0.5	%			3.4	%			0.9	%
Effective tax rate			28.1	%			28.9	%			32.8	%			35.1	%

Schedule of Deferred Tax Assets

The Company’s deferred tax assets consisted of the following components:

		As of June 30, 2025				As of December 31, 2024
		(Unaudited)
Deferred tax assets:
Credit loss on advance to vendors		$	22,600			$	11,056
Provision of obsolete inventory			7,991				30,607
Leasing liabilities			200,883				263,536
Total gross deferred tax assets			231,474				305,199
Less valuation allowance			-				-
Deferred tax assets net of valuation allowance			231,474				305,199
Deferred tax liabilities:
Right-of-use assets			(200,883	)			(263,802	)
Deferred tax liabilities			(200,883	)			(263,802	)
Deferred tax assets, net		$	30,591			$	41,397

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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://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-9

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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://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

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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://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
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-Publisher FASB
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