v3.25.2
INCOME TAXES (Tables)
6 Months Ended
Jun. 30, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

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

 

   2025   2024 
   For the Six Months Ended June 30 
   2025   2024 
Computed expected expenses/(benefits)   25%   25%
Effect of foreign tax rate difference   -1%   1%
Deferred tax assets not recognized   -24%   30%
Temporary difference not recognized   -    (46)%
Income tax expense   -    10%

 

   2025   2024 
   For the Six Months Ended June 30 
   2025   2024 
PRC statutory tax rate   25%   25%
Computed expected expenses/(benefits)  $(39,762)  $17,852 
Effect of foreign tax rate difference  $(638)  $946 
Deferred tax assets not recognized  $40,399   $24,040 
Temporary difference not recognized  $-   $(34,684)
Income tax expense  $-   $8,154 
SCHEDULE OF DEFERRED TAX ASSETS

The following table sets forth the significant components of the aggregate deferred tax assets of the Company:

 

  

As of

June 30, 2025

  

As of

December 31, 2024

 
Deferred tax assets:          
           
Net operating loss carry forwards          
- United States of America  $77,419   $80,870 
- Hong Kong  $824   $816 
- People Republic China  $56,167   $12,326 
 Deferred tax assets, net operating loss carryforwards          
Less: valuation allowance  $(134,410)  $(94,012)
Deferred tax assets  $-   $-