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

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of provision for income taxes expenses

	December 31,		December 31,
	2019		2020
PRC income tax	$	-	$	-
Current		-		-
Deferred	$	-	$	-

Schedule of income tax reconciliation

	Year ended December 31, 2019			Year ended December 31, 2020
Loss before income taxes	$	(10,853,435	)	$	(7,846,768	)
United States federal corporate income tax rate		21	%		21	%
Income tax credit computed at United States statutory corporate income tax rate		(2,279,221	)		(1,647,821	)
Reconciling items:
Over provision of deferred taxation in prior year
Rate differential for PRC earnings		(372,518	)		(318,383	)
Non-taxable income		-			(435,120	)
Non-deductible expenses		161,576			241,843
Share based payments		161,724			168,826
(Under) Over provision of tax losses		(92,668	)		174,558
Valuation allowance on deferred tax assets		2,421,107			1,816,097
Income tax expenses	$	-		$	-

Schedule of deferred tax assets and liabilities

	December 31, 2019			December 31, 2020
Deferred tax assets
Trade accounts receivable	$	1,225,916		$	1,354,762
Inventories		1,026,483			575,575
Property, plant and equipment		768,975			1,271,986
Provision for product warranty		561,733			497,901
Net operating loss carried forward		29,361,274			31,060,254
Valuation allowance		(32,944,381	)		(34,760,478	)
Deferred tax assets, non-current	$	-		$	-
Deferred tax liabilities, non-current	$	-		$	-