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Taxes (Tables)
12 Months Ended
Dec. 31, 2022
Income Tax Disclosure [Abstract]  
Schedule of income (loss) before provision for income taxes
   For the Year
Ended
December 31,
2022
  

For the Year
Ended
December 31,

2021

   For the Year
Ended
December 31,
2020
 
Current income tax expense            
PRC   
-
    777,221    39,515 
Deferred income tax benefit               
PRC   (121,113)   
-
    - 
   $(121,113)  $777,221   $39,515 

 

Schedule of income (loss) before provision for income taxes
   For the Year
Ended
December 31,
2022
  

For the Year
Ended
December 31,

2021

  

For the Year
Ended
December 31,

2020

 
Cayman Islands  $(392,100)  $-   $- 
Hong Kong   (72)   
-
    
-
 
PRC   (500,424)   3,085,847    379,483 
   $(892,596)  $3,085,847   $379,483 

 

Schedule of reconciliation of the income tax expense
   For the Year
Ended
December 31,
2022
   For the Year
Ended
December 31,
2021
   For the Year
Ended
December 31,
2020
 
   %   %   % 
Net (loss) income before income tax  $(892,596)  $3,085,847   $379,483 
Statutory income tax rate of the PRC   25%   25%   25%
Income tax computed at PRC tax rate   (223,149)   771,462    94,871 
                
Reconciling items               
Effect of tax preferential tax rate   
-
    
-
    (59,273)
Effect of different tax rates of subsidiary operating in other jurisdiction   98,036    
-
    
-
 
Non-deductible expenses   4,000    5,759    3,917 
Income tax (benefit) expense  $(121,113)  $777,221   $39,515 
                
Effective tax rate   13.6%   25.2%   10.4%

 

Schedule of tax payable
   

As of

December 31,
2022

   

As of

December 31,
2021

 
Value added tax payable   $ 7,213     $ 20,605  
Income tax payable     -       425,250  
Other tax payable     30,706       62,294  
    $ 37,919     $ 508,149  

 

Schedule of deferred taxes
Deferred tax assets  As of
December 31,
2022
   As of
December 31,
2021
 
Bad debt provision  $30,085   $      - 
Tax loss carry forward   84,000    - 
Others   4,074    - 
Deferred tax assets, net  $118,159   $- 

 

Schedule of net operating loss carry forward
Location 

As of

December 31,
2022

  

As of

December 31,
2021

 
PRC*  $344,401   $     - 
Hong Kong**   72    - 
Total   344,473    - 

 

* Net operating loss of PRC subsidiary will be expired, if unused, on December 31, 2027.
** Net operating loss in Hong Kong has no expiring date.