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INCOME TAXES (Tables)
 12 Months Ended
Dec. 31, 2021
Income Tax Disclosure [Abstract]  
Income Taxes - Schedule of Components of Income Tax Expense Benefit

The components of the provision for income tax benefit (expense) from continuing operations are:

                 
   Years Ended
December 31,
   2021  2020
Current taxes – PRC  $—   $— 
Deferred taxes – PRC entities   6,298,128    1,108,471 
Deferred taxes –US entity   —    607,643 
Change in valuation allowance   —    (607,643)
Tax Expense Benefit  $6,298,128   $1,108,471 
Income Taxes - Schedule of Income Tax Rate Reconciliation

The effective income tax benefit (expense) rate differs from the PRC statutory income tax rate of 25% from continuing operations in the PRC as follows:

 

                 
    Years Ended
December 31,
Reconciliations   2021   2020
Statutory income tax rate     25 %     25 %
Non-taxable (non-deductible) items     75 %     (5 %)
Change in valuation allowance     17 %     (8 %)
Effective income tax benefit (expense) rate     117 %     12 %
Income Taxes - Schedule of Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets and liabilities at December 31, 2021 and December 31, 2020 are as follows:

   December 31,  December 31,
   2021  2020
Deferred tax liabilities  $—   $— 
           
Deferred tax assets:          
Allowance for obsolete and slow-moving inventories  $—   $— 
Impairment on property, plant and equipment   —    2,907,548 
Impairment on prepaid land lease   —    883,884 
Exploration costs   1,952,783    1,908,087 
Compensation costs of unexercised stock options   —    74,883 
PRC tax losses   19,621,674    21,643,028 
US federal net operating loss   1,308,335    1,045,503 
Total deferred tax assets   22,882,792    28,462,933 
Valuation allowance   (9,982,758)   (9,872,706)
Net deferred tax asset  $12,900,034   $18,590,227