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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

SCHEDULE OF INCOME BEFORE INCOME TAXES

Pre-tax (loss) income from continuing operations and discontinued operations for the year ended December 31, 2024, 2023, and 2022 in the following jurisdictions:

SCHEDULE OF INCOME BEFORE INCOME TAXES

		2024				2023				2022
PRC		$	211,617			$	2,769,080			$	(4,284,019	)
Hong Kong			(1,278	)			(123,008	)			(1,384,286	)
BVI			(2,015,583	)			(3,336,033	)			(1,343,473	)
Total (loss) before income taxes		$	(1,805,244	)		$	(689,961	)		$	(7,011,778	)

SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFIT)

Income tax expense (benefit) from continuing operations consists of the following:

SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFIT)

		2024				2023				2022
Current taxes		$	14,143			$	7,980			$	69,869
Income tax expense		$	14,143			$	7,980			$	69,869

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

Current income tax expense (benefit) was recorded in 2024, 2023 and 2022 and was related to differences between the book and corporate income tax returns.

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

		2024				2023				2022
PRC statutory tax rate			25	%			25	%			25	%
Expected income tax (benefit)		$	(451,311	)		$	(172,490	)		$	(1,752,944	)
Tax rate difference			(124,003	)			(187,321	)			227,985
Permanent differences			(109,077	)			(265,279	)			(1,011,482	)
Tax effect of temporary differences not recognized			-				-				170,383
Tax effect of tax losses unrecognized			698,534				633,070				2,435,927
Income tax expense		$	14,143			$	7,980			$	69,869

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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

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(1)(Note 1))
-Publisher FASB
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