v3.25.2
INCOME TAXES (Tables)
6 Months Ended
Jun. 30, 2025
Operating Loss Carryforwards [Line Items]  
SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE

The provision for income taxes consisted of the following:

SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE

   2025   2024 
   Six months ended June 30, 
   2025   2024 
         
Current tax (benefit)  $-   $(15,708)
Deferred tax   -    - 
Income tax (benefit) expense  $-   $(15,708)
SCHEDULE OF DEFERRED TAX ASSETS

The following table sets forth the significant components of the deferred tax assets of the Company as of June 30, 2025, and December 31, 2024:

 

 

   June 30, 2025   December 31, 2024 
         (Audited) 
Deferred tax assets:          
Net operating loss carryforwards          
- United States  $156,816    173,008 
- Hong Kong   31,769    30,293 
- PRC   400,683    404,828 
Net operating loss carryforwards   589,268    608,129 
Less: valuation allowance   (589,268)   (608,129)
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

 

   2025   2024 
   Six months ended June 30, 
   2025   2024 
         
Loss before income taxes  $(92,326)  $(98,712)
Statutory income tax rate   25%   25%
Income tax expense at statutory rate   (23,082)   (24,678)
Net operating loss   23,082    24,678 
Income tax expense  $-   $- 
Inland Revenue, Hong Kong [Member]  
Operating Loss Carryforwards [Line Items]  
SCHEDULE OF RECONCILIATION TAX RATE TO EFFECTIVE INCOME TAX RATE

 

   2025   2024 
   Six months ended June 30, 
   2025   2024 
         
Loss before income tax  $(94,235)  $(84,205)
Statutory income tax rate   8.25%   8.25%
Income tax expense at statutory rate   (7,774)   (6,947)
Tax adjustments   -    (15,696)
Net operating loss   7,774    7,035 
Income tax (benefit) expense  $-   $(15,608)