INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Operating Loss Carryforwards [Line Items]

SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE

The provision for income taxes consisted of the following:

	Years ended December 31,
	2023		2022
Current tax	$	-	$	828
Deferred tax		-		-
Income tax expense	$	-	$	828

SCHEDULE OF DEFERRED TAX ASSETS

The following table sets forth the significant components of the deferred tax assets of the Company as of December 31, 2023 and 2022:

	As of December 31,
	2023			2022
Deferred tax assets:
Net operating loss carryforwards
- United States	$	154,361		$	149,874
- Hong Kong		16,960			-
- PRC		352,923			309,631
		524,244			459,505
Less: valuation allowance		(524,244	)		(459,505	)
Deferred tax assets, net	$	-		$	-

State Administration of Taxation, China [Member]

Operating Loss Carryforwards [Line Items]

SCHEDULE OF RECONCILIATION TAX RATE TO EFFECTIVE INCOME TAX RATE

	Years ended December 31,
	2023			2022
Loss before income taxes	$	(173,167	)	$	(250,911	)
Statutory income tax rate		25	%		25	%
Income tax expense at statutory rate		(43,292	)		(62,728	)
Net operating loss		43,292			62,728
Income tax expense	$	-		$	-

Inland Revenue, Hong Kong [Member]

Operating Loss Carryforwards [Line Items]

SCHEDULE OF RECONCILIATION TAX RATE TO EFFECTIVE INCOME TAX RATE

	Years ended December 31,
	2023			2022
Loss before income taxes	$	(209,318	)	$	(7,211	)
Statutory income tax rate		8.25	%		8.25	%
Income tax expense at statutory rate		(17,269	)		(595	)
Tax adjustments		309			1,423
Net operating loss		16,960			-
Income tax expense	$	-		$	828