Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities (Tables)

3 Months Ended

Mar. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of provision for income taxes expenses

	Three months ended March 31,
	2019		2020
PRC income tax:
Current	$	-	$	-
Deferred		-		-
	$	-	$	-

Schedule of income tax reconciliation

	Three months ended March 31,
	2019			2020
Loss before income taxes	$	(2,807,333	)	$	(2,354,111)
United States federal corporate income tax rate		21	%		21	%
Income tax credit computed at United States statutory corporate income tax rate		(589,540	)		(494,363)
Reconciling items:
Rate differential for PRC earnings		(99,031	)		(69,225)
Non-deductible expenses		65,802			67,679
Share based payments		3,826			63,028
Valuation allowance on deferred tax assets		618,943			432,881
Income tax expenses	$	-		$	-

Schedule of deferred tax assets and liabilities

	December 31,			March 31,
	2019			2020
Deferred tax assets
Trade accounts receivable	$	1,225,916		$	1,360,621
Inventories		1,026,483			940,801
Property, plant and equipment		768,975			763,598
Provision for product warranty		561,733			551,531
Net operating loss carried forward		29,361,274			29,760,711
Valuation allowance		(32,944,381	)		(33,377,262)
Deferred tax assets, non-current	$	-		$	-
Deferred tax liabilities, non-current	$	-		$	-

Schedule of unrecognized tax benefits excluding interest

	Gross UTB			Surcharge		Net UTB
Balance as of January 1, 2020	$	7,042,582		$	-	$	7,042,582
Increase in unrecognized tax benefits taken in current period		(116,284	)		-		(116,284	)
Balance as of March 31, 2020	$	6,926,298		$	-	$	6,926,298