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TAXATION (Tables)
6 Months Ended 12 Months Ended
Jun. 30, 2025
Dec. 31, 2024
Income Tax Disclosure [Abstract]    
SCHEDULE OF RECONCILIATION OF EFFECTIVE TAX RATE

Reconciliation between the statutory rate and the effective tax rate is as follows for the six months ended June 30, 2025 and 2024.

  

   2025   2024 
PRC statutory tax rate   25%   25%
Foreign loss not recognized in PRC   (20)%   (12)%
Permanent difference and others   (5)%   - 
Change in valuation allowance   (0)%   (65)%
Effective tax rate   (0)%   (52)%

Reconciliation between the statutory rate and the effective tax rate is as follows for the years ended December 31, 2024, 2023 and 2022.

 

   2024   2023   2022 
PRC statutory tax rate   25%   25%   25%
Net impact of exemption and favorable tax rate rendered by local tax authorities   -    -    - 
Foreign loss not recognized in PRC   7%   1%   2%
Permanent difference and others   (15)%   (2)%   (4)%
Change in valuation allowance   (25)%   (25)%   (25)%
Effective tax rate   (8)%   (1)%   (2)%
SCHEDULE OF DEFERRED TAX ASSETS

The Company’s deferred tax assets were as follows:

  

  

June 30,

2025

  

December 31,

2024

 
         
Tax effect of net operating losses carried forward   296,587    45,327 
Valuation allowance   (296,587)   (45,327)
Deferred tax assets, net  $-   $- 

The Company’s deferred tax assets were as follows:

 

  

December 31,

2024

  

December 31,

2023

 
         
Tax effect of net operating losses carried forward   45,327    15,445,085 
Valuation allowance   (45,327)   (15,445,085)
Deferred tax assets, net  $-   $-