Income Taxes (Tables)

12 Months Ended

May 31, 2023

Income Taxes [Abstract]

Schedule of Provision for Income Taxes

Provision for income taxes consisted of:

	Year Ended May 31,		Year Ended May 31,
	2023		2022
Current income tax expense	$	51,712	$	23,019
Provision for income taxes	$	51,712	$	23,019

Schedule of Components of Net Deferred Tax Assets and Liabilities

Significant components of net deferred tax assets and liabilities were as follows:

	May 31, 2023			May 31, 2022
Deferred tax assets
Net operating loss carryforwards in China	$	30,478		$	10,274
Total deferred tax assets		30,478			10,274
Valuation allowance		(30,478	)		(10,274	)
Total net deferred tax asset	$	-		$	-

Schedule of Reconciliation of the Effective Income Tax Rate

Reconciliation of the effective income tax rate is as follows:

	Year Ended May 31,			Year Ended May 31,
	2023			2022
Tax at PRC statutory rate		25.0	%		25.0	%
Effect of non-utilization of Network ZKGC net loss		16.7	%		12.2	%
Effective tax rate		41.7	%		37.2	%

Schedule of Taxes Payable

Taxes payable consisted of the following:

	May 31, 2023		May 31, 2022
Income taxes	$	86,111	$	37,838
Value added tax (“VAT”)		49,377		31,610
Other taxes		5,197		3,572
Total	$	140,685	$	73,020