INCOME TAXES (Tables)

12 Months Ended

Dec. 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 years ended December 31
	2022			2021
Computed expected expenses		(25	)%		25	%
Effect of foreign tax rate difference		5	%		(3	)%
Deferred tax assets not recognized		21	%		(22	)%
Temporary difference not recognized		(1	)%		-	%
		-	%		-	%

	For years ended December 31
	2022			2021
PRC statutory tax rate		25	%		25	%
Computed expected expenses		(18,613	)		(55,527	)
Effect of foreign tax rate difference		3,725			7,330
Deferred tax assets not recognized		15,799			48,197
Temporary difference not recognized		(911	)		-
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 December 31, 2022 and 2021:

	As of December 31, 2022			As of December 31, 2021
Deferred tax assets:
Net operating loss carry forwards
- United States of America	$	57,096		$	41,489
- Hong Kong		606			433
- People Republic China		26,345			27,238
Less: valuation allowance		(84,047	)		(69,160	)
Deferred tax assets	$	-		$	-