INCOME TAXES (Tables)

9 Months Ended

Sep. 30, 2024

Operating Loss Carryforwards [Line Items]

SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE

The provision for income taxes consisted of the following:

	Nine months ended September 30,
	2024		2023
Current tax	$	835	$	-
Deferred tax		-		-
Income tax expense	$	835	$	-

SCHEDULE OF DEFERRED TAX ASSETS

The following table sets forth the significant components of the deferred tax assets of the Company as of September 30, 2024 and December 31, 2023:

	September 30, 2024			December 31, 2023
				(Audited)
Deferred tax assets:
Net operating loss carryforwards
- United States	$	153,804		$	154,361
- Hong Kong		23,995			16,960
- PRC		393,388			352,923
		571,187			524,244
Less: valuation allowance		(571,187	)		(524,244	)
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

	Nine months ended September 30,
	2024			2023
Loss before income taxes	$	(161,858	)	$	(109,557	)
Statutory income tax rate		25	%		25	%
Income tax expense at statutory rate		(40,465	)		(27,389	)
Net operating loss		40,465			27,389
Income tax expense	$	-		$	-

Inland Revenue, Hong Kong [Member]

Operating Loss Carryforwards [Line Items]

SCHEDULE OF RECONCILIATION TAX RATE TO EFFECTIVE INCOME TAX RATE

	Nine months ended September 30,
	2024			2023
Loss before income tax	$	(131,685	)	$	(113,302	)
Statutory income tax rate		8.25	%		8.25	%
Income tax expense at statutory rate		(10,864	)		(9,347	)
Tax adjustments		903			1,675
Net operating loss		10,896			7,672
Income tax expense	$	935		$	-