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TAXES (Tables) | 12 Months Ended
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Dec. 31, 2020
Income Tax Disclosure [Abstract] |
Significant components of provision for income taxes | Significant components of the provision for income taxes are as follows:
|  | December 31, |  |  | December 31, |
|  | 2020 |  |  | 2019 |
Current |  | $ | 1,713,068 |  |  | $ | 502,434 |
Deferred |  |  | 63,107 |  |  |  | (48,710 | )
The provision for income taxes |  | $ | 1,776,175 |  |  | $ | 453,724 |
Schedule of Effective Income Tax Rate Reconciliation | The following table reconciles China statutory rates to the Company’s effective tax rate:
|  | Year ended |  |  | Year ended |  |  | Year ended |
|  | December 31, |  |  | December 31, |  |  | December 31, |
|  | 2020 |  |  | 2019 |  |  | 2018 |
China statutory income tax rate |  |  | 25.0 | % |  |  | 25.0 | % |  |  | 25.0 | %
Preferential tax rate reduction |  |  | (10.0 | %) |  |  | (10.0 | %) |  |  | (10.0 | %)
Preferential Blue Hat Pingxiang tax rate reduction |  |  | - |  |  |  | (12.5 | %) |  |  | (8.0 | %)
Permanent difference |  |  | 2.7 | % |  |  | 2.3 | % |  |  | 0.1 | %
Effective tax rate |  |  | 17.7 | % |  |  | 4.8 | % |  |  | 7.1 | %
Significant components of deferred tax assets | Significant components of deferred tax (liabilities)/assets were as follows:
|  | December 31, |  |  | December 31, |
|  | 2020 |  |  | 2019 |
Allowance for doubtful accounts |  | $ | 119,127 |  |  | $ | 182,234 |
Schedule of Taxes payable | Taxes payable consisted of the following:
|  | December 31, |  |  | December 31, |
|  | 2020 |  |  | 2019 |
VAT taxes payable |  | $ | 4,518,531 |  |  | $ | 2,507,683 |
Income taxes payable |  |  | 1,983,945 |  |  |  | 833,476 |
Other taxes payable |  |  | 299,978 |  |  |  | 183,994 |
Totals |  | $ | 6,802,454 |  |  | $ | 3,525,153 |

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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 -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + 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 -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + 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 -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
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