v3.26.3
INCOME TAXES (Tables)
6 Months Ended
Jun. 30, 2026
Income Tax Disclosure [Abstract]  
SCHEDULE OF INCOME BEFORE INCOME TAXES

Pre-tax (loss) income for the six months ended June 30, 2026 and 2025 were taxable in the following jurisdictions:

  

   Six Months Ended   Six Months Ended 
   June 30, 2026   June 30, 2025 
    (Unaudited)    (Unaudited) 
PRC  $(2,064,298)  $(4,198,659)
HK   (4,215)   (285)
BVI   (411,507)   (459,885)
Total (loss) income before income taxes  $(2,480,020)  $(4,658,829)
SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFIT)

Income tax expense consists of the following:

 

   Six Months Ended   Six Months Ended 
   June 30, 2026   June 30, 2025 
    (Unaudited)    (Unaudited) 
Current tax expense  $14,602   $20,720 
Income tax expense  $14,602   $20,720 
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

Current income tax expense was recorded in the six-month period ended 2026 and 2025 and was related to differences between the book and corporate income tax returns.

  

   Six Months Ended   Six Months Ended 
   June 30, 2026   June 30, 2025 
    (Unaudited)    (Unaudited) 
PRC statutory tax rate   25%   25%
Expected income tax (benefit) expense  $(620,005)  $(1,164,707)
Tax rate difference   82,486    193,782
Permanent differences   (119,844)   695,305 
Tax effect of tax losses unrecognized   671,965    296,340 
Income tax expense  $14,602   $20,720