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Other Payables and Accrued Expenses
 12 Months Ended
Dec. 31, 2019
Other Liabilities Disclosure [Abstract]  
Other Payables and Accrued Expenses

15. OTHER PAYABLES AND ACCRUED EXPENSES

 

As of December 31, 2019 and 2018, other payables and accrued expenses consist of:

 

    December 31, 2019     December 31, 2018  
Advances from unrelated third-parties (i)   $ 115,760     $ 83,128  
Other taxes payable (ii)     3,927,037       3,250,242  
Unrecognized tax benefits (iii)     433,000       433,000  
Accrued professional fees     190,640       245,846  
Amount due to employees (iv)     51,188       55,180  
Other current liabilities     180,047       179,995  
    $ 4,897,672     $ 4,247,391  

 

(i) The advances from unrelated parties are non-interest bearing and due on demand.
   
(ii) The other taxes payable were the amounts due to the value added tax, business tax, city maintenance and construction tax, and individual income tax. The increase in other taxes payable was mainly attributed to reassessment of prior years’ business tax, value added tax, land use tax, and other auxiliary taxes.

 

(iii) The Unrecognized tax benefits refer to the land value added tax due to the sale of property, equipment, and land use rights in September 2015.
   
(iv) The amounts due to employees were pertaining to employees’ out-of-pocket expenses for travel and meal allowance, etc.