INCOME TAXES (Tables)

3 Months Ended

Mar. 31, 2022

Income Tax Disclosure [Abstract]

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

The following table summarizes a reconciliation of the Company’s income taxes expenses:

	For the three months ended March 31
	2022			2021
Computed expected benefits		25	%		25	%
Effect of foreign tax rate difference		(2	)%		(2	)%
Tax losses not recognized		(23	)%		(23	)%
		-	%		-	%

	For the three months ended March 31
	2022			2021
PRC statutory tax rate		25	%		25	%
Computed expected benefits		(6,436	)		(6,736	)
Effect of foreign tax rate difference		507			494
Tax losses not recognized		5,929			6,242
Income tax expense		-			-

SCHEDULE OF DEFERRED TAX ASSETS

The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of March 31, 2022:

	As of March 31, 2022			As of December 31, 2021
Deferred tax assets:
Net operating loss carry forwards
- United States of America	$	44,099		$	41,489
- Hong Kong		438			433
- People Republic China		30,551			27,238
Less: valuation allowance		(75,088	)		(69,195	)
Deferred tax assets	$	-		$	-