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Income Taxes (Tables) | 9 Months Ended
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Sep. 30, 2025
Income Taxes [Abstract] |
Schedule of Provisions for Income Taxes | The provisions for income taxes for three months ended September 30, 2025 and 2024 were as follows:
|  | Three Months Ended |
|  | September 30, |
|  | 2025 |  |  | 2024 |
Provision for Income Taxes |  |  |  |  |  |
Current Tax Provision U.S. |  | $ | - |  |  | $ | - |
Current Tax Provision PRC |  |  | 306,362 |  |  |  | 345,710 |
Deferred Tax Provision PRC |  |  | - |  |  |  | - |
Total Income Tax Expenses (Benefits) |  | $ | 306,362 |  |  | $ | 345,710 |
The provisions for income taxes for nine months ended September 30, 2025 and 2024 were as follows:
|  | Nine Months Ended |
|  | September 30, |
|  | 2025 |  |  | 2024 |
Provision for Income Taxes |  |  |  |  |  |
Current Tax Provision U.S. |  | $ | 45,991 |  |  | $ | 36,793 |
Current Tax Provision PRC |  |  | 307,199 |  |  |  | 762,480 |
Deferred Tax Provision PRC |  |  | - |  |  |  | - |
Total Income Tax Expenses (Benefits) |  | $ | 353,190 |  |  | $ | 799,273 |
Schedule of Deferred Tax | A summary of the otherwise deductible (or taxable) deferred tax items is as follows:
|  | September 30, |  |  | December 31, |
|  | 2025 |  |  | 2024 |
Deferred tax assets (liabilities) |  |  |  |  |  |
Depreciation and amortization of property, plant and equipment |  | $ | 20,206,572 |  |  | $ | 18,875,162 |
Impairment of property, plant and equipment |  |  | 583,501 |  |  |  | 602,139 |
Impairment of inventory |  |  | 175,732 |  |  |  | 181,530 |
Provision for doubtful debts |  |  | 235,367 |  |  |  | 446,064 |
Miscellaneous |  |  | 268,800 |  |  |  | 247,969 |
Net operating loss carryover of PRC company |  |  | 476,920 |  |  |  | 432,365 |
(Gain) Loss on asset disposal |  |  | (63,860 | ) |  |  | (63,123) |
Total deferred tax assets |  |  | 21,883,032 |  |  |  | 20,722,106 |
Less: Valuation allowance |  |  | (21,883,032 | ) |  |  | (20,722,106 | )
Total deferred tax assets, net |  | $ | - |  |  |  | - |
Schedule of Effective Income Tax Rate | During the three months ended September 30, 2025 and 2024, the effective income tax rate was estimated by the Company to be -26.8% and -21.2%, respectively.
|  | Three Months Ended |
|  | September 30, |
|  | 2025 |  |  | 2024 |
PRC Statutory rate |  |  | 25.0 | % |  |  | 25.0 | %
Effect of different tax jurisdiction |  |  |  |  |  |  |  |
Effect of tax and book difference |  |  | (37.6 | )% |  |  | 10.9 | %
Change in valuation allowance |  |  | (14.2 | )% |  |  | (57.1 | )%
Effective income tax rate |  |  | (26.8 | )% |  |  | (21.2 | )%
During the nine months ended September 30, 2025 and 2024, the effective income tax rate was estimated by the Company to be -5.4% and -16.0%, respectively.
|  | Nine Months Ended |
|  | September 30, |
|  | 2025 |  |  | 2024 |
PRC Statutory rate |  |  | 25.0 | % |  |  | 25.0 | %
Effect of different tax jurisdiction |  |  |  |  |  |  |  |
Effect of tax and book difference |  |  | (12.7 | )% |  |  | 2.1 | %
Change in valuation allowance |  |  | (17.7 | )% |  |  | (43.1 | )%
Effective income tax rate |  |  | (5.4 | )% |  |  | (16.0 | )%

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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 + Details
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