The provision for income taxes consisted of the following:

	Nine months ended September 30,
	2020			2019

Current tax	$	25,129		$	-
Deferred tax		(3,455	)		6,204

Income tax expense	$	21,674		$	6,204

The effective tax rate in the periods presented is the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rate. The Company mainly operates in Hong Kong that is subject to taxes in the jurisdictions in which they operate, as follows:

United States of America

FJHL is registered in the State of Wyoming and is subject to the tax laws of United States of America.

For the nine months ended September 30, 2020 and 2019, there was no operation in the United States of America.

BVI

Under the current BVI law, the Company is not subject to tax on income.

Hong Kong

The Company’s subsidiary operating in Hong Kong is subject to the Hong Kong Profits Tax at the two-tiered profits tax rates from 8.25% to 16.5% on the estimated assessable profits arising in Hong Kong during the current year, after deducting a tax concession for the tax year. The reconciliation of income tax rate to the effective income tax rate for the nine months ended September 30, 2020 and 2019 is as follows:

	Nine months ended September 30,
	2020			2019

Income before income taxes	$	306,179		$	45,629
Statutory income tax rate		16.5	%		16.5	%
Income tax expense at statutory rate		50,519			7,529
Tax effect of non-deductible items		956			105
Tax effect of tax holiday		(26,346	)		(7,634	)
Income tax expense	$	25,129		$	-

The following table sets forth the significant components of the deferred tax liabilities of the Company as of September 30, 2020 and December 31, 2019:

	As of
	September 30,			December 31,
	2020			2019

Deferred tax liabilities:
Accelerated depreciation	$	(3,455	)	$	5,933