China Customer Relations Centers (CCRC) 20-F 26 Apr 19 2018 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2018shares
Document and Entity Information [Abstract]
Entity Registrant Name	China Customer Relations Centers, Inc.
Entity Central Index Key	0001620664
Amendment Flag	false
Trading Symbol	CCRC
Current Fiscal Year End Date	--12-31
Document Type	20-F
Document Period End Date	Dec. 31, 2018
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2018
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding	18,329,600

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2018	Dec. 31, 2017
ASSETS
Cash and cash equivalents	$ 24,419,912	$ 18,628,365
Accounts receivable, net	30,050,506	23,689,583
Notes receivable - related party		968,277
Prepayments	1,689,835	1,277,149
Prepayment, related party	91,618
Due from related parties, net	199,994	219,051
Income taxes recoverable	527,995
Other current assets	1,959,923	1,084,929
Total current assets	58,939,783	45,867,354
Equity investments	3,491,653	3,688,676
Property and equipment, net	8,290,460	6,067,338
Deferred tax assets	486,009	313,463
Total non-current assets	12,268,122	10,069,477
Total assets	71,207,905	55,936,831
LIABILITIES AND EQUITY
Accounts payable	610,724	495,177
Accounts payable - related parties	162,112	46,661
Accrued liabilities and other payables	5,673,159	4,724,823
Deferred revenue	361,636	607,660
Wages payable	7,082,138	5,565,078
Income taxes payable	364,157	541,321
Short term loans	3,635,623	3,842,371
Total current liabilities	17,889,549	15,823,091
Total liabilities	17,889,549	15,823,091
Equity
Common shares, $0.001 par value, 100,000,000 shares authorized, 18,329,600 shares issued and outstanding as of December 31, 2018 and December 31, 2017	18,330	18,330
Additional paid-in capital	11,202,396	11,202,396
Retained earnings	40,065,822	25,292,402
Statutory reserves	3,916,149	2,597,031
Accumulated other comprehensive income (loss)	(2,592,289)	80,868
Total China Customer Relations Centers, Inc. shareholders’ equity	52,610,408	39,191,027
Noncontrolling interest	707,948	922,713
Total equity	53,318,356	40,113,740
Total liabilities and equity	$ 71,207,905	$ 55,936,831

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	18,329,600	18,329,600
Common stock, shares outstanding	18,329,600	18,329,600

Consolidated Statements of Inco

Consolidated Statements of Income and Comprehensive Income - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Statement [Abstract]
Revenues, net	$ 141,433,641	$ 88,971,787	$ 72,731,706
Cost of revenues	102,567,896	65,562,563	53,098,552
Gross profit	38,865,745	23,409,224	19,633,154
Operating expenses:
Selling, general & administrative expenses	21,329,908	14,766,524	11,082,106
Total operating expenses	21,329,908	14,766,524	11,082,106
Income from operations	17,535,837	8,642,700	8,551,048
Interest expense	(404,958)	(1,609)	(50,383)
Government grants	1,709,297	1,885,340	801,125
Other income	552,205	175,995	479,387
Other expense	(124,370)	(331,641)	(55,003)
Total other income	1,732,174	1,728,085	1,175,126
Income before provision for income taxes	19,268,011	10,370,785	9,726,174
Income tax provision	2,966,880	1,255,654	1,448,923
Net income	16,301,131	9,115,131	8,277,251
Less: net income attributable to noncontrolling interest	208,593	341,672
Net income attributable to China Customer Relations Centers, Inc.	16,092,538	8,773,459	8,277,251
Comprehensive income
Net income	16,301,131	9,115,131	8,277,251
Other comprehensive income (loss)
Foreign currency translation adjustment	(2,741,283)	2,141,796	(1,537,534)
Total Comprehensive income	13,559,848	11,256,927	6,739,717
Less: Comprehensive income attributable to noncontrolling interest	140,467	401,324
Comprehensive income attributable to China Customer Relations Centers, Inc.	$ 13,419,381	$ 10,855,603	$ 6,739,717
Earnings per share attributable to China Customer Relations Centers, Inc.
Basic	$ 0.88	$ 0.48	$ 0.45
Diluted	$ 0.88	$ 0.48	$ 0.45
Weighted average common shares outstanding
Basic	18,329,600	18,329,600	18,329,600
Diluted	18,329,600	18,329,600	18,329,600

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity - USD ($)	Common Stock	Additional Paid-in Capital	Statutory Reserves	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Noncontrolling Interest	Total
Balance at Dec. 31, 2015	$ 18,330	$ 11,178,774	$ 1,288,617	$ 9,728,228	$ (450,434)		$ 21,763,515
Balance, Shares at Dec. 31, 2015	18,329,600
Net income				8,277,251			8,277,251
Foreign currency translation adjustment					(1,537,534)		(1,537,534)
Transfer to reserve			779,218	(779,218)
Balance at Dec. 31, 2016	$ 18,330	11,178,774	2,067,835	17,226,261	(1,987,968)		28,503,232
Balance, Shares at Dec. 31, 2016	18,329,600
Net income				8,773,459		341,672	9,115,131
Foreign currency translation adjustment					2,082,144	59,652	2,141,796
Distribution of dividend to non-controlling investor		23,622		(178,122)	(13,308)	521,389	353,581
Transfer to reserve			529,196	(529,196)
Balance at Dec. 31, 2017	$ 18,330	11,202,396	2,597,031	25,292,402	80,868	922,713	40,113,740
Balance, Shares at Dec. 31, 2017	18,329,600
Net income				16,092,538		208,593	16,301,131
Foreign currency translation adjustment					(2,673,157)	(68,126)	(2,741,283)
Distribution of dividend to non-controlling investor						(355,232)	(355,232)
Transfer to reserve			1,319,118	(1,319,118)
Balance at Dec. 31, 2018	$ 18,330	$ 11,202,396	$ 3,916,149	$ 40,065,822	$ (2,592,289)	$ 707,948	$ 53,318,356
Balance, Shares at Dec. 31, 2018	18,329,600

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities
Net income	$ 16,301,131	$ 9,115,131	$ 8,277,251
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	2,635,242	1,852,152	1,542,352
Allowance for doubtful accounts	952,439	429,803	805,870
Loss on disposal of property and equipment	34,166	2,416
Deferred income taxes	(196,909)	(230,043)	(84,067)
Changes in assets and liabilities:
Accounts receivable, net	(7,937,804)	(9,269,755)	(5,561,722)
Prepayments	(887,778)	(1,313,830)	(767,516)
Prepayment, related party	(95,244)
Other current assets	(970,199)	25,925	(63,669)
Accounts payable	147,818	(505,372)	193,639
Accounts payable - related parties	122,630	(88,136)	25,276
Wages payable	1,884,440	2,393,214	277,335
Income taxes recoverable	(548,893)
Income taxes payable	(153,896)	(386,825)	(67,681)
Deferred revenue	(221,771)	(38,813)	634,644
Accrued liabilities and other payables	1,077,098	1,016,373	454,572
Net cash provided by operating activities	12,142,470	3,002,240	5,666,284
Cash flows from investing activities
Purchase of property and equipment	(4,768,139)	(2,082,719)	(478,775)
Proceed from disposal of property and equipment	9,197	108
Repayment from third parties		233,596
Loans on third parties			(563,896)
Repayments from related parties	117,802		40,011
Advance to related parties	(105,827)	(7,400)	(18,210)
Payments for equity investments	(1,461)	(3,509,404)
Net cash used in investing activities	(4,748,428)	(5,365,819)	(1,020,870)
Cash flows from financing activities
Contribution from noncontrolling investor in subsidiary		353,581
Dividend distributed to noncontrolling investor in subsidiary	(355,232)
Repayment to related parties		(473,914)
Borrowings of short term loans	3,891,596	3,780,490
Repayment of short term loans	(3,625,448)		(1,510,962)
Net cash provided by (used in) financing activities	(89,084)	3,660,157	(1,510,962)
Effect of exchange rate changes on cash, cash equivalents and restricted cash	(1,513,411)	884,519	(811,033)
Net change in cash, cash equivalents and restricted cash	5,791,547	2,181,097	2,323,419
Cash, cash equivalents and restricted cash, beginning of the year	18,628,365	16,447,268	14,123,849
Cash, cash equivalents and restricted cash, end of the year	24,419,912	18,628,365	16,447,268
Supplemental cash flow information
Interest paid	404,958	1,609	50,383
Income taxes paid	3,929,237	1,767,983	1,558,290
Non-cash investing and financing activities
Transfer from prepayments to property and equipment	392,637	866,940	932,192
Liabilities assumed in connection with purchase of PPE	88,112	252,317	672,715
Property and equipment paid by related party		15,539
Short term debt reclassified to due to related party			203,048
Advance to related party settled through service provided		52,215
Settlement of notes receivable from a third party		328,783
Operating expenses paid by related party			107,634
Reconciliation of cash, cash equivalents and restricted cash to the consolidated balance sheets
Cash and cash equivalents	24,419,912	18,628,365	15,947,268
Restricted cash			500,000
Total cash, cash equivalents and restricted cash	$ 24,419,912	$ 18,628,365	$ 16,447,268

Organization

Organization	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION	Note 1 – ORGANIZATION China Customer Relations Centers, Inc. (the “Company”), was incorporated on March 6, 2014 under the laws of British Virgin Islands. China BPO Holdings Limited (“CBPO”), the Company’s 100% owned subsidiary, was established in Hong Kong on March 28, 2014 as a limited liability company. Other than the equity interest in CBPO, the Company does not own any material assets or liabilities except for cash and cash equivalents, as disclosed in the table at page F-11 or conduct any operations. CBPO holds all of the outstanding equity interest in Shandong Juncheng Information Technology Co., Ltd., a company established on August 19, 2014 in the People’s Republic of China (“PRC”) as a wholly foreign owned enterprise (“WFOE”). Other than the equity interest in WFOE, CBPO does not own any material assets or liabilities except for cash and cash equivalents and long term investment, as disclosed in the table at page F-11 or conduct any operations. Shandong Taiying Technology Co., Ltd (“Taiying”) was incorporated on December 18, 2007 as a domestic Chinese corporation. Taiying and its wholly owned or majority owned subsidiaries are engaged in business process outsourcing (“BPO”), acting as a service provider focusing on the complex voice-based and online-based segment of customer care services, including customer relationship management, sales, customer retention, marketing surveys and research for some of China’s big enterprises. The Company does not conduct any substantive operations of its own, rather, it conducts its primary business operations through WFOE, which in turn, conducts its business substantially through Taiying. Effective control over Taiying was transferred to the Company through the series of contractual arrangements without transferring legal ownership in Taiying (“reorganization”). As a result of these contractual arrangements, the Company maintained the ability to approve decisions made by Taiying and was entitled to substantially all of the economic benefits of Taiying. Under the laws and regulations of the PRC, foreign persons and foreign companies are restricted from investing directly in certain businesses within the PRC. Call center businesses are subject to these restrictions on foreign investment. In order to comply with these laws and regulations, on September 3, 2014, Taiying and its sole shareholder, Beijing Taiying Anrui Holding Co., Ltd. (“Beijing Taiying”), entered into an entrusted management agreement with WFOE, which provides that WFOE will be entitled to the full guarantee for the performance of such contracts, agreements or transactions entered into by Taiying. WFOE is also entitled to receive the residual return of Taiying. As a result of the agreement, WFOE will absorb 100% of the expected losses and gains of Taiying. WFOE also entered into a pledge of equity agreement with Taiying’s sole shareholder, Beijing Taiying, who pledged all its equity interest in these entities to WFOE. The pledge of equity agreement, which was entered into by Beijing Taiying, pledged its equity interest in WFOE as a guarantee for the entrustment payment under the Entrusted Management Agreement. The provincial Administration for Industry and Commerce approved and registered such pledge of equity by which WFOE owns the right of pledge legally. In addition, WFOE entered into an option agreement to acquire its sole shareholder’s equity interest in these entities at such times as it may wish to do so. The followings are brief descriptions of contracts entered between WFOE, Taiying and its sole shareholder, Beijing Taiying: (1) Entrusted Management Agreement. (2) Exclusive Option Agreement. (3) Shareholder’s Voting Proxy Agreement. (4) Pledge of Equity Agreement Upon executing the above agreements, Taiying is considered a Variable Interest Entity (“VIE”) and WFOE is the primary beneficiary. Accordingly, Taiying is consolidated into WFOE under the guidance of FASB Accounting Standards Codification (“ASC”) 810, Consolidation. Except for the disclosed above, there are no arrangements that could require the Company to provide financial support to Taiying, including events or circumstances that could expose the Company to a loss. As stated in the disclosure of various agreements between the Company and Taiying, the Company has rights to acquire any portion of the equity interests of Taiying. Also, the Company may allocate its available funds to Taiying for business purposes. There are no fixed terms of such arrangements. Although the structure the Company has adopted is consistent with longstanding industry practice, and is commonly adopted by comparable companies in China, the PRC government may not agree that these arrangements comply with PRC licensing, registration or other regulatory requirements, with existing policies or with requirements or policies that may be adopted in the future. There are uncertainties regarding the interpretation and application of PRC laws and regulations including those that govern the Company’s contractual arrangements, which could limit the Company’s ability to enforce these contractual arrangements. If the Company or any of its variable interest entities are found to be in violation of any existing or future PRC laws, rules or regulations, or fail to obtain or maintain any of the required permits or approvals, the relevant PRC regulatory authorities would have broad discretion to take action in dealing with such violations or failures, including levying fines, revoking business and other licenses of the Company’s variable interest entities, requiring the Company to discontinue or restrict its operations, restricting its right to collect revenue, requiring the Company to restructure its operations or taking other regulatory or enforcement actions against the Company. In addition, it is unclear what impact the PRC government actions would have on the Company and on its ability to consolidate the financial results of its variable interest entities in the consolidated financial statements, if the PRC government authorities were to find the Company’s legal structure and contractual arrangements to be in violation of PRC laws, rules and regulations. If the imposition of any of these government actions causes the Company to lose its right to direct the activities of Taiying and through Taiying’s equity interest in its subsidiaries or the right to receive their economic benefits, the Company would no longer be able to consolidate the Taiying and its subsidiaries. Immediately before and after the reorganization, the shareholder of Taiying controlled Taiying and the Company; therefore, for accounting purposes, the reorganization is accounted for as a transaction of entities under common control. Accordingly, the accompanying consolidated financial statements have been prepared as if the current corporate structure had been in existence throughout the periods presented. As of the filing date, the Company’s subsidiaries and variable interest entities are as follows: Name Date of Incorporation Place of incorporation Percentage of effective ownership Principal Activities China BPO Holdings Limited, (“CBPO”) March 28, 2014 Hong Kong 100% Holding company of WFOE Shandong Juncheng Information Technology Co., Ltd. (“WFOE”) August 19, 2014 PRC 100% Holding company Shandong Taiying Technology Co., Ltd. (“Taiying”) December 18, 2007 PRC Contractual arrangements (1) BPO service provider principally serves North China Chongqing Central BPO Industry Co., Ltd. (“Central BPO”) January 28, 2010 PRC 100% (2) BPO service provider principally serves South China Jiangsu Taiying Technology Co., Ltd. (“JTTC”) February 25, 2010 PRC 100% (2) BPO service provider which principally serves East China Hebei Taiying Communication BPO Co., Ltd. (“HTCC”) April 20, 2010 PRC 51% (4) BPO service provider which principally serves North China Shandong Central BPO Industry Co., Ltd. (“SCBI”) August 9, 2012 PRC 100% (5) BPO service provider which principally serves North China Shandong Taiying Technology Chongqing Branch Company (“STTCB”) February 22, 2013 PRC 100% (2) BPO service provider principally serves South China Jiangsu Central Information Service Co., Ltd. (“JCBI”) December 12, 2013 PRC 100% (2) BPO service provider principally serves East China Anhui Taiying Information Technology Co., Ltd. (“ATIT”) December 26, 2013 PRC 100% (2) BPO service provider principally serves East China Jiangsu Taiying Information Service Co., Ltd. (“JTIS”) July 1, 2014 PRC 100% (2) BPO service provider principally serves East China Nanjing Taiying E-Commercial Business Co., Ltd. (“NTEB”) December 25, 2014 PRC 100% (2) BPO service provider principally serves East China Name Date of Incorporation Place of incorporation Percentage of effective ownership Principal Activities Jiangxi Taiying Technology Co., Ltd. (“JXTT”) January 8, 2015 PRC 100% (2) BPO service provider principally serves Southeast China Xinjiang Taiying Technology Co., Ltd (“XTTC”) March 20, 2015 PRC 100% (2) BPO service provider principally serves Northwest, China Beijing Taiying Technology Co., Ltd. (“BTTC”) June 30, 2015 PRC 100% (2) BPO service provider principally serves North China Zaozhuang Shenggu E-commerce Co., Ltd. (“ZSEC”) June 16, 2016 PRC 100% (3) E-commerce service provider for the Company Baoding Taiying Information Technology Service Co., Ltd. (“BTIT”) June 16, 2017 PRC 100% (2) BPO service provider principally serves Hebei Province, China Sichuan Taiying Technology Co., Ltd. (“STTC”) November 8, 2017 PRC 100% (2) BPO service provider principally serves Sichuan Province, China Global Telecare Services Limited (“GTSL”) February 17, 2017 Hong Kong 100% (2) Holding company for future acquisition of foreign businesses Guangxi Taiying Information Technology Co., Ltd. (“GTTC”) March 28, 2018 PRC 100% (2) BPO service provider principally serves Guangxi Zhuang Autonomous Region, China Guangdong Taiying Technology Co., Ltd. (“GDTT”) September 6, 2018 PRC 100% (2) BPO service provider principally serves Guangdong Province Shandong Taiying Technology Wuhan Branch Company (“STTWB”) November 8, 2018 PRC 100% (2) BPO service provider principally serves Hubei Province Shandong Taiying Technology Chuzhou Branch Company (“STTCZB”) January 28, 2019 PRC 100% (2) BPO service provider principally serves Anhui Province (1) VIE effectively controlled by WFOE through a series of contractual agreements (2) Wholly-owned subsidiaries of Taiying (3) Wholly-owned subsidiary of BTTC (4) 49% owned by Beijing Jiate Information Technology Co., Ltd. (5) Wholly-owned subsidiary of Central BPO As of December 31, 2018 and 2017, the assets and liabilities in the Company’s balance sheets relate to CCRC, CBPO, and WOFE are as follows: December 31, 2018 December 31, 2017 Held by CCRC Held by CBPO Held by WFOE Held by CCRC Held by CBPO Held by WFOE Assets Cash and cash equivalents $ 579,490 $ 17,219 $ 4,729,713 $ 1,209,530 $ 12,219 $ 5,021,541 Other receivables 2,035 - 73 2,035 - 544 Prepayments 109,583 - 9,730 - - - Income taxes recoverable - - 11,942 - - - Long term investment - 5,000,000 - - 5,000,000 - Property and equipment, net - - 15,084 - - - Liabilities Other payables $ 34,797 $ 57,000 $ 34,809 $ 15,295 $ 52,000 $ - Wages payable 100,000 - 130,882 - - - As of December 31, 2018 and 2017, the carrying amount and classification of the assets and liabilities in the Company’s balance sheets that relate to the Company’s VIE and VIE’s subsidiaries is as follows: December 31, December 31, ASSETS Cash and cash equivalents $ 19,093,490 $ 12,385,075 Accounts receivable, net 30,050,506 23,689,583 Notes receivable – related party - 968,277 Prepayments 1,570,522 1,217,149 Prepayment, related party 91,618 - Due from related parties, net 199,994 219,051 Income taxes recoverable 516,053 - Other current assets 1,957,815 1,082,350 Total current assets of VIE and its subsidiaries 53,479,998 39,561,485 Equity investments 3,491,653 3,688,676 Property and equipment, net 8,275,376 6,067,338 Deferred tax assets 486,009 313,463 Total non-current assets of VIE and its subsidiaries 12,253,038 10,069,477 Total assets of VIE and its subsidiaries $ 65,733,036 $ 49,630,962 LIABILITIES Accounts payable $ 610,724 $ 495,177 Accounts payable - related parties 162,112 46,661 Accrued liabilities and other payables 5,546,553 4,657,528 Deferred revenue 361,636 607,660 Wages payable 6,851,256 5,565,078 Income taxes payable 364,157 541,321 Short term loans 3,635,623 3,842,371 Total current liabilities of VIE and its subsidiaries 17,532,061 15,755,796 Total liabilities of VIE and its subsidiaries $ 17,532,061 $ 15,755,796

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Note 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation and Principals of Consolidation The accompanying audited financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The consolidated financial statements include the accounts of the Company and Taiying, which is a variable interest entity with the Company as the primary beneficiary. In accordance with U.S. GAAP regarding “Consolidation of Variable Interest Entities (“VIE”)”, the Company identifies entities for which control is achieved through means other than through voting rights, and determines when and which business enterprise, if any, should consolidate the VIE. The Company evaluated its participating interest in Taiying and concluded it is the primary beneficiary of Taiying, a VIE. The Company consolidated Taiying and all significant intercompany transactions and balances have been eliminated. Noncontrolling Interest Noncontrolling interest on the consolidated balance sheets is resulted from the consolidation of HTCC, a 51% owned subsidiary starting from January 31, 2017. The portion of the income or loss applicable to the noncontrolling interest in subsidiary is reflected in the consolidated statements of income and comprehensive income. Reclassification Certain prior year amounts have been reclassified to conform to the current period presentation. These reclassifications had no impact on net earnings and financial position. Foreign Currency Translation The accompanying consolidated financial statements are presented in United States dollar (“$”), which is the reporting currency of the Company. The functional currency of China Customer Relations Centers, Inc. and CBPO is United States dollar. The functional currency of the Company’s subsidiary and VIEs located in the PRC is Renminbi (“RMB”). For the subsidiaries whose functional currencies are RMB, results of operations and cash flows are translated at average exchange rates during the period, assets and liabilities are translated at the unified exchange rate at the end of the period, and equity is translated at historical exchange rates. The resulting translation adjustments are included in determining other comprehensive income. Transaction gains and losses are reflected in the consolidated statements of income and comprehensive income. For the years ended December 31, 2018, 2017 and 2016, the Company had gain (loss) of $231,928, ($283,343) and $278,411, respectively, resulted from foreign currency transactions, which was included in other income (other expense) in the consolidated statements of income and comprehensive income. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and judgments that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities on the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates and judgments on historical experience and on various other assumptions and information that are believed to be reasonable under the circumstances. Estimates and assumptions of future events and their effects cannot be perceived with certainty and, accordingly, these estimates may change as new events occur, as more experience is acquired, as additional information is obtained and as our operating environment changes. Significant estimates and assumptions by management include, among others, useful lives and impairment of long-lived assets, impairment of equity investments, allowance for doubtful accounts, income taxes including the valuation allowance for deferred tax assets, and estimated amounts of variable consideration in the Company’s revenue recognition. While the Company believes that the estimates and assumptions used in the preparation of the financial statements are appropriate, actual results could differ from those estimates. Estimates and assumptions are periodically reviewed and the effects of revisions are reflected in the financial statements in the period they are determined to be necessary. Cash and Cash Equivalents Cash and cash equivalents include cash on hand and cash in time deposits, certificates of deposit and all highly liquid instruments with original maturities of three months or less. Accounts Receivable Accounts receivable consists principally of amounts due from trade customers. Credit is extended based on an evaluation of the customer’s financial condition and collateral is not generally required. Certain credit sales are made to industries that are subject to cyclical economic changes. The Company maintains allowances for doubtful accounts for estimated losses resulting from the inability of its clients to make required payments or to cover potential credit losses. Estimates are based on historical collection experience, current trends, credit policy and relationship between accounts receivable and revenues. In determining these estimates, the Company examines historical write-offs of its receivables and reviews each client’s account to identify any specific customer collection issues. Impairment of Long-Lived Assets The Company’s long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Recoverability of an asset to be held and used is measured by a comparison of the carrying amount of the asset to the future undiscounted cash flows expected to be generated by the asset. If such asset is considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds its fair value. Impairment evaluations involve management’s estimates on asset useful lives and future cash flows. Actual useful lives and cash flows could be different from those estimated by management which could have a material effect on our reporting results and financial position. Fair value is determined through various valuation techniques including discounted cash flow models, quoted market values and third-party independent appraisals, as considered necessary. Property and Equipment Property and equipment are recorded at cost less accumulated depreciation and include expenditures for additions and major improvements. Significant improvements and betterments are capitalized where it is probable that the expenditure resulted in an increase in the future economic benefits expected to be obtained from the use of the asset beyond its originally assessed standard of performance. Routine repairs and maintenance are expensed when incurred. The Company disposes property and equipment once the Company determines the possibility of receiving future benefit from such property or equipment is remote. Substantially all of the property and equipment are abandoned when disposed. Gains and losses on disposal are included in selling, general and administrative expenses in the consolidated statements of income and comprehensive income based on the net disposal proceeds less the carrying amount of the assets. Certain call center decoration projects were still under construction as of December 31, 2018 and 2017, and the costs of construction were reported as construction in progress. No provision for depreciation is made on the assets under construction until such time as the relevant assets are completed and ready for their intended use. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. Electronic equipment 3-5 years Furniture and Fixture 5 years Motor vehicles 4 years Computer software 5 years Leasehold improvements 5 years Fair Value of Financial Instruments For certain of the Company’s financial instruments, including cash and cash equivalents, accounts receivable, net, prepayments, income taxes recoverable, other current assets, accounts payable, accrued liabilities and other payables, deferred revenue, wages payable, income taxes payable, and short term loans, the carrying amounts approximate their fair values due to the short maturities. Lease Commitments The Company has adopted FASB ASC 840. If the lease terms meet one or all of the following four criteria, it will be classified as a capital lease, otherwise, it is an operating lease: (1) The lease transfers the title to the lessee at the end of the term; (2) the lease contains a bargain purchase option; (3) the lease term is equal to 75% of the estimated economic life of the leased property or more; (4) the present value of the minimum lease payment in the term equals or exceeds 90% of the fair value of the leased property. Payments made under operating leases are charged to the consolidated statements of income and comprehensive income on a straight-line basis over the lease period. Earnings Per Share Basic earnings per common share is computed by dividing net earnings attributable to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted earnings per share is computed by dividing net income attributable to common shareholders by the sum of the weighted average number of common stock outstanding and dilutive potential common stock during the period. Revenue Recognition The Company operates call centers and generates revenues primarily by providing BPO services, which focus on complex, voice-based and online-based segment of customer care services. On January 1, 2018, the Company adopted ASC 606, Revenue from Contracts with Customers Revenue Recognition Under ASC 606, revenue is recognized when control of the promised services is transferred to the Company’s customers, in an amount that reflects the consideration that the Company expects to be entitled to in exchange for those services, net of value-added tax. The Company determines revenue recognition through the following steps: · Identify the contract with a customer; · Identify the performance obligations in the contract; · Determine the transaction price; · Allocate the transaction price to the performance obligations in the contract; and · Recognize revenue when (or as) the entity satisfies a performance obligation. The Company provides BPO service, such as i) inbound call service, which includes directory assistance, mobile phone service plan, billing questions, hotline consultation, complaints, customer feedbacks and customer relationship management, and ii) outbound call service, which includes products selling, marketing surveys, new products informing, plans expiration and bills overdue notification, etc., for its customers. The Company makes arrangement and provides service to its customer pursuant to a master agreement that specifies service content and the price of an individual performance of each service, generally on monthly basis. The BPO inbound and outbound service fees are based on either a per minute, per hour, per transaction or per call basis. For outbound call service, certain business successful rate was obtained. The fee is determined on a per call basis where the Company receives a basic standard fee for each call plus an extra fee for such things as successfully selling a product or completing a survey. The nature of the Company’s contracts with customers gives rise to certain types of variable consideration. Certain client programs provide for adjustments to monthly billings based upon whether the Company achieves, exceeds or fails certain performance criteria. Adjustments to monthly billings consist of contractual bonuses/penalties, holdbacks and other performance based contingencies. The Company includes estimated amounts of variable consideration in the transaction price to the extent that it is probable there will not be a significant reversal of revenue. Estimates are based on historical or anticipated performance and represent the Company’s best judgment at the time. Revenues are recognized as the performance obligations are satisfied over time over the service period as the service is rendered. The Company’s chief operating decision maker reviews results analyzed by customers and the analysis is only presented at the revenue level with no allocation of direct or indirect costs. The Company determines that it has only one operating segment. Consequently, the Company does not disaggregate revenue recognized from contracts with customers. Contract liabilities represented receipt in advance from customers. As of December 31, 2018, receipt in advance from customers was $361,636. As of December 31, 2017, receipt in advance from customers was $331,009, of which $310,510 was recognized as revenue in the year ended December 31, 2018. Receipt in advance from customers is included in deferred revenue in the consolidated balance sheets. The Company does not have any contract assets. Government Grants Government grants include cash subsidies as well as other subsidies received from various government agencies by the subsidiaries of the Company. Such subsidies are generally provided as incentives from the local government to encourage the expansion of local business. The government grant is recognized in the consolidated statements of income and comprehensive income when the relevant performance criteria specified in the grant are met, for instance, locating contact centers in their jurisdictions or helping local employment needs. Grants applicable to purchase of property and equipment are credited to deferred revenue upon receipt and are amortized over the life of depreciable assets. Research and Development Expenses Research and development expenses consist primarily of wage expense incurred to personnel to continuously upgrade the Company’s existing software products. For the years ended December 31, 2018, 2017, and 2016, research and development expenses of $4,069,794, $3,551,629,and $3,264,073 were included in selling, general and administrative expenses in the consolidated statements of income and comprehensive income. Income taxes The Company accounts for income taxes under the provision of FASB ASC 740-10, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk are cash and accounts receivable arising from its normal business activities. The Company places its cash in what it believes to be credit-worthy financial institutions. The Company routinely assesses the financial strength of the customer and, based upon factors surrounding the credit risk, establishes an allowance, if required, for uncollectible accounts and, as a consequence, believes that its accounts receivable credit risk exposure beyond such allowance is limited. Related Parties Transactions A related party is generally defined as (i) any person that holds 10% or more of the Company’s securities and their immediate families, (ii) the Company’s management, (iii) someone that directly or indirectly controls, is controlled by or is under common control with the Company, or (iv) anyone who can significantly influence the financial and operating decisions of the Company. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. The Company conducts business with its related parties in the ordinary course of business. Related parties may be individuals or corporate entities. Transactions involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive, freemarket dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations can be substantiated. It is not, however, practical to determine the fair value of amounts due from/to related parties due to their related party nature. Equity Investments The Company’s equity investments consist of investments in equity securities of privately held companies without readily determinable fair value, where the Company’s level of ownership is such that it cannot exercise significant influence over the investees. Investments are initially recorded at the amount of the Company’s initial investment and adjusted for declines in fair value that are considered other than temporary. Subsequent to the Company’s adoption of ASC 321 on January 1, 2018, the Company elected to record these investments at cost, less impairment, and plus or minus subsequent adjustments for observable price changes. The Company makes a qualitative assessment of whether the investments is impaired at each reporting date. If a qualitative assessment indicates that an investment is impaired, the Company estimates the investment’s fair value in accordance with ASC 820. If the fair value is less than the investment’s carrying value, the Company has to recognize an impairment loss in net income equal to the difference between the carrying value and fair value. Segment Reporting The Company uses the “management approach” in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s chief operating decision maker for making operating decisions and assessing performance as the source for determining the Company’s reportable segments. The Company’s chief operating decision maker has been identified as the chief executive officer of the Company who reviews financial information of separate operating segments based on U.S. GAAP. The chief operating decision maker now reviews results analyzed by customer. This analysis is only presented at the revenue level with no allocation of direct or indirect costs. Consequently, the Company has determined that it has only one operating segment. Recently Issued Accounting Pronouncements In May 2014, the FASB issued ASU 2014-09, “ Revenue from Contracts with Customers (ASC 606) In January 2016, the FASB issued ASU No. 2016-01, “ Financial Instruments – Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities ASU 2016-01 was further amended in February 2018 by ASU 2018-03, “ Technical Corrections and Improvements to Financial Instruments-Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities ASU 2016-01 and 2018-03 are effective for public companies for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Company adopted the ASU effective January 1, 2018. The adoption did not have a material impact on our consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, “ Leases (Topic 842) The standard will be effective for the Company beginning January 1, 2019, with early adoption permitted. The Company will adopt the standard on January 1, 2019 on a modified retrospective basis and will not restate comparable periods. The Company will elect the package of practical expedients permitted under the transition guidance, which allows the Company to carry forward the historical lease classification, the assessment whether a contract is or contains a lease and initial direct costs for any leases that exist prior to adoption of the new standard. The Company will also elect the practical expedient not to separate lease and non-lease components for certain classes of underlying assets and the short-term lease exemption for contracts with lease terms of 12 months or less. The Company estimates that approximately $8.7 million would be recognized as total right-of-use assets and total lease liabilities in the consolidated balance sheets as of January 1, 2019. However, the Company does not expect the adoption to have a material impact to the consolidated statements of income and comprehensive income and cash flows. In November 2016, the FASB issued ASU 2016-18, “ Statement of Cash Flows (ASC 230): Restricted Cash As a result of the adoption, net cash provided by investing activities was adjusted to exclude the changes in restricted cash, resulting in an increase of $500,000 in net cash used in investing activities in the previously reported amount for the year ended December 31, 2017. The Company’s restricted cash represents cash deposits in escrow account in relation to our IPO commenced in 2015, separately from cash and cash equivalents. In October 2018, the FASB released ASU No. 2018-17, “ Consolidation (“ASC 810”): Targeted Improvements

Noncontrolling Interest

Noncontrolling Interest	12 Months Ended
	Dec. 31, 2018
Noncontrolling Interest [Abstract]
NONCONTROLLING INTEREST	Note 3 – NONCONTROLLING INTEREST Beijing Jiate Information Technology Co., Ltd. ("Jiate") holds 49% equity interest in HTCC starting January 31, 2017 pursuant to an investment agreement entered between HTCC, its parent company Taiying and Jiate in July 2016. On April 10, 2018, HTCC declared a dividend of RMB5 million to Taiying and HTCC. The dividend was allocated based on the equity interest percentage as of the date of declaration. As a result, $355,232 was distributed to Jiate on December 14, 2018.

Equity Investments

Equity Investments	12 Months Ended
	Dec. 31, 2018
Investments, All Other Investments [Abstract]
EQUITY INVESTMENTS	Note 4 – EQUITY INVESTMENTS On November 12, 2016, the Company entered into two separate investment agreements with Beijing Ling Ban Future Technology Co., Ltd. (“Ling Ban”) and Beijing Ling Ban Intelligence Online Services Co., Ltd. (“Ling Ban Online”), pursuant to which the Company agreed to invest RMB18 million (approximately $2,592,000 at the time) and RMB6 million (approximately $864,000 at the time) in Ling Ban and Ling Ban Online, in order to obtain 6% and 10% equity interest in Ling Ban and Ling Ban Online, respectively. The Company further agreed to acquire an additional 10% equity interest in Ling Ban Online from Ling Ban for RMB6 million (approximately $864,000). During the year ended December 31, 2017, the Company transferred a total of RMB24 million ($3,509,404) to Ling Ban and Ling Ban Online, which represents 6% and 10% equity interest in Ling Ban and Ling Ban Online, respectively. On July 24, 2017, the Company entered into a supplemental agreement with Ling Ban, pursuant to which both parties consented to revoke the right the Company has to purchase of the additional 10% equity interest in Ling Ban Online from Ling Ban. The Company accounts for the investments at the amount of the Company’s initial investment as the Company is unable to exercise significant influence on the investees. Tai’an Taiying Wealth and Equity Investment and Management Co., Ltd. (“TWIC”) was established on March 9, 2018 by David Wang, the Chief Financial Officer of the Company. As of the filing date, TWIC has not conducted any operations. The Company intends to invest RMB2 million (approximately $290,000) in TWIC and has so far invested RMB10,000, or $1,461. Also see Note 11. Upon the adoption of ASU 2016-02 effective January 1, 2018, The Company elected to account for the investments in Ling Ban, Ling Ban Online and TWIC at cost, less impairment, plus or minus changes resulting from observable price changes in orderly transaction for identical or similar investments of the same issuer, if any, using the measurement alternative due to lack of readily determinable fair values, pursuant to ASC 321. The Company makes a qualitative assessment of whether the investments is impaired at each reporting date. No impairment loss was identified during the year ended December 31, 2018. The following table entails the carrying value and change of the Company’s investments in Ling Ban, Ling Ban Online and TWIC made in the years ended December 31, 2018 and 2017. For the year For the year Beginning Balance $ 3,688,676 $ - Investment made to Ling Ban - 2,645,672 Investment made to Ling Ban Online - 863,732 Investment made to TWIC 1,461 - Translation adjustment (198,484 ) 179,272 Ending Balance $ 3,491,653 $ 3,688,676

Accounts Receivable, Net

Accounts Receivable, Net	12 Months Ended
	Dec. 31, 2018
Receivables [Abstract]
ACCOUNTS RECEIVABLE, NET	Note 5 – ACCOUNTS RECEIVABLE, NET Accounts receivable, net, consists of the following: December 31, December 31, Accounts receivable $ 30,472,846 $ 24,135,940 Less: Allowance for doubtful accounts (422,340 ) (446,357 ) Accounts receivable, net $ 30,050,506 $ 23,689,583 The changes in allowance for doubtful accounts consist of the following: For the Year For the Year For the Year Balance, beginning of the year $ 446,357 $ - $ 22,535 Provision for doubtful accounts - 429,803 33,993 Uncollectible receivables written-off - - (56,010 ) Translation adjustments (24,017 ) 16,554 (518 ) Balance, end of the year $ 422,340 $ 446,357 $ -

Other Current Assets

Other Current Assets	12 Months Ended
	Dec. 31, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
OTHER CURRENT ASSETS	Note 6 – OTHER CURRENT ASSETS Other current assets mainly consist of other receivables and deposits. Other receivables principally include advances to employees for business travel or business development purpose and other miscellaneous receivables such utility fees, social insurances, and personal income tax paid in advances on behalf of employees. Deposits include guarantee deposit, rent deposit, and security deposit for bidding customer projects. As of December 31, 2018 and 2017, other current assets consist of the following: December 31, 2018 2017 Other receivables $ 557,401 $ 195,397 Deposits 1,402,522 889,186 Others - 346 Total other current assets $ 1,959,923 $ 1,084,929

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	Note 7 – PROPERTY AND EQUIPMENT, NET As of December 31, 2018 and 2017, property and equipment consist of the following: December 31, December 31, Electronic equipment $ 11,512,111 $ 9,160,462 Office furniture and equipment 2,272,278 2,205,517 Motor vehicles 694,844 650,842 Construction in progress 344,348 784,317 Computer software 713,021 470,761 Leasehold improvements 2,704,269 1,557,931 Total property and equipment 18,240,871 14,829,830 Accumulated depreciation (9,950,411 ) (8,762,492 ) Property and equipment, net $ 8,290,460 $ 6,067,338 Depreciation expense for the years ended December 31, 2018, 2017 and 2016 was $2,635,242, $1,852,152, and $1,542,352, respectively. For the year ended December 31, 2018, the Company acquired property and equipment on credit in the amount of $88,112. For the year ended December 31, 2017, the Company acquired property and equipment on credit in the amount of $267,856, among which $15,539 is acquired through a related party. For the year ended December 31, 2016, the Company acquired property and equipment on credit in the amount of $672,715, among which $238,353 is acquired through a related party. See Note 11 for further discussion.

Accrued Liabilities and Other P

Accrued Liabilities and Other Payables	12 Months Ended
	Dec. 31, 2018
Payables and Accruals [Abstract]
ACCRUED LIABILITIES AND OTHER PAYABLES	Note 8 – ACCRUED LIABILITIES AND OTHER PAYABLES Accrued liabilities and other payables mainly consist of bonus payables, VAT and other taxes payables, and other accrued liabilities. Other accrued liabilities principally include accrued network rental expense in the telecommunication industry, unpaid travel expense, accrued professional service expense, and rent payable for leased offices and apartments. December 31, 2018 2017 Bonus payables $ 2,121,957 $ 1,529,791 VAT and other taxes payables 774,290 1,677,755 Other accrued liabilities 2,776,912 1,517,277 Total accrued liabilities and other payables $ 5,673,159 $ 4,724,823

Deferred Tax Assets and Deferre

Deferred Tax Assets and Deferred Tax Liabilities	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES	Note 9– DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES The components of the deferred tax assets and liabilities are as follows: December 31, 2018 2017 Deferred tax assets Revenue and expense cutoff $ 204,904 $ 78,456 Allowance for doubtful accounts 359,789 235,007 Loss carryforward 526,855 1,709,433 1,091,548 2,022,896 Less: valuation allowance (526,855 ) (1,709,433 ) $ 564,693 $ 313,463 Deferred tax liability Depreciation of property and equipment $ 78,684 $ - For the purpose of presentation in the consolidated balance sheets, certain deferred income tax assets and liabilities have been offset. The following is the analysis of the deferred income tax balances for financial reporting purpose: December 31, 2018 2017 Deferred tax assets $ 486,009 $ 313,463 Deferred tax liabilities $ - $ -

Short Term Loans

Short Term Loans	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
SHORT TERM LOANS	Note 10 – SHORT TERM LOANS On December 18, 2017, the Company borrowed a one-year loan of $3,780,490 from Bank of China, bears an annual interest rate of 5.22%. The loan was repaid on December 17, 2018. On January 18, 2018, the Company borrowed a one-year loan of $3,891,596 from Bank of China, bears an annual interest rate of 5.22%. The loan was repaid on January 17, 2019. Both loans are guaranteed by Gary Wang, David Wang, Guoan Xu, and their family spouses. The interest expenses for the years ended December 31, 2018, 2017 and 2016 were $404,958, $1,609 and $50,383, respectively.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	Note 11 – RELATED PARTY TRANSACTIONS The related parties had transactions for the years ended December 31, 2018, 2017 and 2016 consist of the following: Name of Related Party Nature of Relationship Guoan Xu Shareholder, Director and Vice President Beijing Taiying Anrui Holding Co., Ltd. (“Beijing Taiying”) Sole Shareholder Shandong Luk Information Technology Co., Ltd. (“Shandong Luk”) Controlled by the brother of Gary Wang, the Chief Executive Officer of the Company Chongqing Shenggu Human Resources Co., Ltd. (“CSHR”) Controlled by Beijing Taiying Chongqing Taiying Shiye Development Co., Ltd. (“Shiye”) David Wang being a 5% shareholder Beijing Jiate Information Technology Co., Ltd. (“Jiate”) Noncontrolling shareholder of HTCC Jiangsu Sound Valley Human Resource Management Co., Ltd. (“JSVH”) Controlled by Gary Wang Jinan Shenggu Human Resources Management Co., Ltd. (“JSHR”) Controlled by Gary Wang Beijing Shenggu Education Investment Co., Ltd. (“BSEI”) Controlled by Gary Wang Tai’an Taiying Wealth and Equity Investment and Management Co., Ltd. (“TWIC”) David Wang being the legal person of TWIC Notes receivable from related party As of December 31, 2017, the Company had receivable from Shiye in the amount of $968,277, which was presented as notes receivable – related party in the consolidated balance sheets. On April 10, 2018, the Company and Shiye entered into an agreement, pursuant to which Shiye agreed to settle the remaining outstanding balance due to the Company before December 31, 2018. The Company has not received the payment and decided to reserve an allowance for all the outstanding balance from Shiye as the Company does not expect to collect from Shiye within a reasonable period of time. Investment in related party company On September 13, 2018, the Company invested in TWIC in the amount of RMB10,000, or $1,461. TWIC was established on March 9, 2018 by David Wang. As of the filing date, TWIC has not conducted any operations. As of December 31, 2018, the balance of equity investment in TWIC was included in equity investments in the consolidated balance sheets. Revenues from related party The Company was the subcontractor of Shandong Luk. The Company did not generate any related party revenues from Shandong Luk for the years ended December 31, 2018, 2017, and 2016. During the year ended December 31, 2016, the Company decided to reserve an allowance for all outstanding receivable balance from Shandong Luk as the Company does not expect to collect from Shandong Luk within a reasonable period of time. Services provided by related parties The Company subcontracted projects to Shandong Luk and Shandong Luk provided services in the amount of $0, $67,440, and $485,304 for the years ended December 31, 2018, 2017, and 2016, respectively, which were included in the cost of revenues. The Company does not have any outstanding balance owed to Shandong Luk as of December 31, 2018 and 2017. BSEI leased certain office space at Zaozhuang Software and Service Industrial Park with a total area of 18,000 square meters, of which 6,500 square meters were subleased to ZSEC at a price of RMB0.5 per square meter per day, from July 1, 2018 to January 1, 2021. Lease expense incurred for the BSEI lease for the year ended December 31, 2018 was $88,441. As of December 31, 2018, the balance of lease payables to BSEI was $0. Jiate acts as an intermediary agent and receives commission for referring customers to HTCC. Jiate charged the Company $121,397, $193,142 and $188,319 for the customers it referred to the Company during the years ended December 31, 2018, 2017 and 2016, which was included in selling, general and administrative expenses. As of December 31, 2018 and 2017, the balance owed to Jiate was $55,339 and $46,661, respectively. JSVH, JSHR and Beijing Taiying provided service to the Company in the amount of $553,305, $35,089, and $0, respectively, during the year ended December 31, 2018, and $42,060, $0, and $108,453, respectively, during the year ended December 31, 2017. The expense from which were included in selling, general and administrative expenses. As of December 31, 2018 and 2017, the collective balance owed to JSVH, JSHR and Beijing Taiying was $106,773 and $0, respectively. Prepayment made to related party In the year ended December 31, 2018, the Company advanced Beijing Taiying $95,244, representing prepayment for future services. As of December 31, 2018 and 2017, the balance of prepayment to related party was $91,618 and $0, respectively. Due from related party Due from related party represents non-secured, interest free, short-term loan CSHR obtained from the Company, which was due on demand. As of December 31, 2018 and 2017, the balance of due from related party was $199,994 and $219,051, respectively. Subsequent to year end, CSHR repaid approximately $45,000 of the outstanding balance. Due to related parties For the years ended December 31, 2018, 2017, and 2016, Guoan Xu paid expenses on behalf of the Company in the amount of $0, $0, and $1,746, respectively, and the Company made repayment to Guoan Xu in the amount of $0, $1,717, and $0, respectively. As of December 2018 and 2017, the balance owed to Guoan Xu was $0. For the years ended December 31, 2018, 2017, and 2016, the Company purchased property and equipment through Jiate in the amount of $0, $15,539, and $238,353, respectively, The Company made payment to Jiate in the amount of $0, $472,197, and $0 during the years ended December 31, 2018, 2017, and 2016, respectively.

Major Customers and Credit Risk

Major Customers and Credit Risk	12 Months Ended
	Dec. 31, 2018
Risks and Uncertainties [Abstract]
MAJOR CUSTOMERS AND CREDIT RISK	Note 12 – MAJOR CUSTOMERS AND CREDIT RISK The Company had two customers for the year ended December 31, 2018 that contributed 10% or more of total net revenues. The account receivable balance due from each of these two customers also accounted for 10% or more of accounts receivable as of December 31, 2018. The Company had one customer including its provincial subsidiaries for the year ended December 31, 2017 that contributed 10% or more of total net revenues. The account receivable balance due from this customer also accounted for 10% or more of accounts receivable as of December 31, 2017. The Company had two customers including their provincial subsidiaries in the year ended December 31, 2016 that contributed 10% or more of total net revenues. The account receivable balance due from each of these two customers also accounted for 10% or more of accounts receivable as of December 31, 2016. The loss of one or more of its significant customers could have a material adverse effect on the Company’s business, operating results, or financial condition. The Company does not require collateral from its customers. To limit the Company’s credit risk, management performs periodic credit evaluations of its customers and maintains allowances for uncollectible accounts. Although the Company’s accounts receivable could increase dramatically as the Company grows its sales, management does not believe significant credit risk exists as of December 31, 2018 and 2017.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	Note 13 – INCOME TAXES British Virgin Islands (“BVI”) Under the current laws of BVI, China Customer Relations Centers, Inc. is not subject to tax on income or capital gain. In addition, payments of dividends by the Company to their shareholders are not subject to withholding tax in the BVI. Hong Kong The Company’s subsidiary, CBPO, is incorporated in Hong Kong and has no operating profit or tax liabilities during the period. CBPO is subject to tax at 16.5% on the assessable profits arising in or derived from Hong Kong. PRC The Company’s subsidiary, VIE and VIE’s subsidiaries registered in the PRC are subject to PRC Enterprise Income Tax (“EIT”) on the taxable income in accordance with the relevant PRC income tax laws. On March 16, 2007, the National People’s Congress enacted a new enterprise income tax law, which took effect on January 1, 2008. The law applies a uniform 25% enterprise income tax rate to both foreign invested enterprises and domestic enterprises. According to the tax law, entities that qualify as high and new technology enterprises (“HNTE”) supported by the PRC government are allowed a 15% preferential tax rate instead of the uniform tax rate of 25%. The qualification of HNTE will be renewed after evaluation by relevant government authorities every three years. On April 6, 2012, State Administration of Taxation circulated the Announcement on Enterprise Income Tax Regarding Further Implementing the Western China Development Strategy (the “Announcement”), effective retroactively on January 1, 2011, pursuant to which a qualified enterprise will be granted for a preferential tax rate of 15%. For the year ended December 31, 2018, Taiying, Central BPO, JTTC, SCBI, JTIS, HTCC, ZSEC and JXTT were entitled to a preferential EIT rate of 15% pursuant to the qualification of being HNTE, and XTTC was entitled to a preferential EIT rate of 15% as it was a qualified enterprise as indicated in the Announcement; For the year ended December 31, 2017, Taiying, Central BPO, JTTC, SCBI, JTIS, HTCC, and JXTT were entitled to a preferential EIT rate of 15% pursuant to the qualification of being HNTE, and XTTC was entitled to a preferential EIT rate of 15% as it was a qualified enterprise as indicated in the Announcement; For the year ended December 31, 2016, Taiying was entitled to a preferential EIT rate of 15% pursuant to the qualification of being HNTE. Other PRC entities are subject to the 25% EIT rate of their taxable income. The provision for income taxes consists of the following: For the Years Ended December 31, 2018 2017 2016 Current $ 3,163,789 1,539,515 $ 1,554,060 Deferred (196,909 ) (283,861 ) (105,137 ) Total $ 2,966,880 1,255,654 $ 1,448,923 The reconciliations of the PRC statutory income tax rate and the Company’s effective income tax rate are as follows: For the Years Ended December 31, 2018 2017 2016 PRC statutory income tax rate 25 % 25 % 25 % Effect of income tax exemptions and reliefs (2.79 %) (14.59 %) (7.36 %) Effect of expenses not deductible for tax purposes 0.21 % 0.47 % 0.39 % Effect of income not taxable - - (0.49 %) Effect of additional deduction allowed for tax purposes (8.57 %) (0.22 %) (2.66 %) Effect of valuation allowance on deferred income tax assets 1.17 % 2.66 % 0.00 % Effect of income tax rate difference under different tax jurisdictions 0.89 % 1.13 % 1.73 % Others (0.83 %) (2.34 %) (1.61 %) Total 15.08 % 12.11 % 15.00 % Accounting for Uncertainty in Income Taxes The tax authority of the PRC Government conducts periodic and ad hoc tax filing reviews on business enterprises operating in the PRC after those enterprises complete their relevant tax filings. Therefore, the Company’s PRC entities’ tax filings results are subject to change. It is therefore uncertain as to whether the PRC tax authority may take different views about the Company’s PRC entities’ tax filings, which may lead to additional tax liabilities. ASC 740 requires recognition and measurement of uncertain income tax positions using a “more-likely-than-not” approach. The management evaluated the Company’s tax positions and concluded that no provision for uncertainty in income taxes was necessary as of December 31, 2018 and 2017.

Commitments

Commitments	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS	Notes 14 – COMMITMENTS The Company leases facilities with expiration dates between January 2019 and May 2026. Rental expense for the years ended December 31, 2018, 2017 and 2016 was $3,611,640, $2,733,265, and $1,783,888, respectively. The Company has future minimum lease obligations as of December 31, 2018 as follows: 2019 $ 3,817,578 2020 2,517,457 2021 1,183,802 2022 1,029,210 2023 959,173 Thereafter 227,262 Total $ 9,734,482 JTIS leased offices and apartments located in Huai'an Economic and Technology Development District (the "District"). To attract more business in the newly constructed business center, the local government provided incentive to all companies located in the District by offering free office rent for certain period of time. The lease expires between June 2019 and December 2019. For the year ended December 31, 2018, JTIS was provided ten offices and four apartments free of charge by the local government.

Statutory Reserves

Statutory Reserves	12 Months Ended
	Dec. 31, 2018
Statutory Reserves [Abstract]
STATUTORY RESERVES	Note 15 – STATUTORY RESERVES According to the Company Law in the PRC, companies are required to set aside 10% of their after-tax profit to general reserves each year, based on the PRC accounting standards, until the cumulative total of such reserves reaches 50% of the registered capital. These general reserves are not distributable as cash dividends to equity owners. The Company had appropriated $3,916,149 and $2,597,031 to statutory reserves as of December 31, 2018 and 2017, respectively.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	Note 16 – SUBSEQUENT EVENTS On January 17, 2017, the Company repaid the $3,891,596 loan borrowed from Bank of China on January 18, 2018. On March 19, 2019, the Company borrowed a one-year loan of RMB25 million from Bank of China, bears an effective annual interest rate of 4.785%. The loan is guaranteed by Gary Wang, David Wang, Guoan Xu, and their family spouses. Effective February 25, 2019, Taiying, the Company's VIE, increased its registered capital from RMB10 million to RMB36 million by transferring RMB26 millions out of its accumulated earnings to its registered capital.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Basis of Presentation and Principals of Consolidation	Basis of Presentation and Principals of Consolidation The accompanying audited financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The consolidated financial statements include the accounts of the Company and Taiying, which is a variable interest entity with the Company as the primary beneficiary. In accordance with U.S. GAAP regarding “Consolidation of Variable Interest Entities (“VIE”)”, the Company identifies entities for which control is achieved through means other than through voting rights, and determines when and which business enterprise, if any, should consolidate the VIE. The Company evaluated its participating interest in Taiying and concluded it is the primary beneficiary of Taiying, a VIE. The Company consolidated Taiying and all significant intercompany transactions and balances have been eliminated.
Noncontrolling Interest	Noncontrolling Interest Noncontrolling interest on the consolidated balance sheets is resulted from the consolidation of HTCC, a 51% owned subsidiary starting from January 31, 2017. The portion of the income or loss applicable to the noncontrolling interest in subsidiary is reflected in the consolidated statements of income and comprehensive income.
Reclassification	Reclassification Certain prior year amounts have been reclassified to conform to the current period presentation. These reclassifications had no impact on net earnings and financial position.
Foreign Currency Translation	Foreign Currency Translation The accompanying consolidated financial statements are presented in United States dollar (“$”), which is the reporting currency of the Company. The functional currency of China Customer Relations Centers, Inc. and CBPO is United States dollar. The functional currency of the Company’s subsidiary and VIEs located in the PRC is Renminbi (“RMB”). For the subsidiaries whose functional currencies are RMB, results of operations and cash flows are translated at average exchange rates during the period, assets and liabilities are translated at the unified exchange rate at the end of the period, and equity is translated at historical exchange rates. The resulting translation adjustments are included in determining other comprehensive income. Transaction gains and losses are reflected in the consolidated statements of income and comprehensive income. For the years ended December 31, 2018, 2017 and 2016, the Company had gain (loss) of $231,928, ($283,343) and $278,411, respectively, resulted from foreign currency transactions, which was included in other income (other expense) in the consolidated statements of income and comprehensive income.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and judgments that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities on the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates and judgments on historical experience and on various other assumptions and information that are believed to be reasonable under the circumstances. Estimates and assumptions of future events and their effects cannot be perceived with certainty and, accordingly, these estimates may change as new events occur, as more experience is acquired, as additional information is obtained and as our operating environment changes. Significant estimates and assumptions by management include, among others, useful lives and impairment of long-lived assets, impairment of equity investments, allowance for doubtful accounts, income taxes including the valuation allowance for deferred tax assets, and estimated amounts of variable consideration in the Company's revenue recognition. While the Company believes that the estimates and assumptions used in the preparation of the financial statements are appropriate, actual results could differ from those estimates. Estimates and assumptions are periodically reviewed and the effects of revisions are reflected in the financial statements in the period they are determined to be necessary.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash on hand and cash in time deposits, certificates of deposit and all highly liquid instruments with original maturities of three months or less.
Accounts Receivable	Accounts Receivable Accounts receivable consists principally of amounts due from trade customers. Credit is extended based on an evaluation of the customer’s financial condition and collateral is not generally required. Certain credit sales are made to industries that are subject to cyclical economic changes. The Company maintains allowances for doubtful accounts for estimated losses resulting from the inability of its clients to make required payments or to cover potential credit losses. Estimates are based on historical collection experience, current trends, credit policy and relationship between accounts receivable and revenues. In determining these estimates, the Company examines historical write-offs of its receivables and reviews each client’s account to identify any specific customer collection issues.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company’s long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Recoverability of an asset to be held and used is measured by a comparison of the carrying amount of the asset to the future undiscounted cash flows expected to be generated by the asset. If such asset is considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds its fair value. Impairment evaluations involve management’s estimates on asset useful lives and future cash flows. Actual useful lives and cash flows could be different from those estimated by management which could have a material effect on our reporting results and financial position. Fair value is determined through various valuation techniques including discounted cash flow models, quoted market values and third-party independent appraisals, as considered necessary.
Property and Equipment	Property and Equipment Property and equipment are recorded at cost less accumulated depreciation and include expenditures for additions and major improvements. Significant improvements and betterments are capitalized where it is probable that the expenditure resulted in an increase in the future economic benefits expected to be obtained from the use of the asset beyond its originally assessed standard of performance. Routine repairs and maintenance are expensed when incurred. The Company disposes property and equipment once the Company determines the possibility of receiving future benefit from such property or equipment is remote. Substantially all of the property and equipment are abandoned when disposed. Gains and losses on disposal are included in selling, general and administrative expenses in the consolidated statements of income and comprehensive income based on the net disposal proceeds less the carrying amount of the assets. Certain call center decoration projects were still under construction as of December 31, 2018 and 2017, and the costs of construction were reported as construction in progress. No provision for depreciation is made on the assets under construction until such time as the relevant assets are completed and ready for their intended use. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. Electronic equipment 3-5 years Furniture and Fixture 5 years Motor vehicles 4 years Computer software 5 years Leasehold improvements 5 years
Fair Value of Financial Instruments	Fair Value of Financial Instruments For certain of the Company’s financial instruments, including cash and cash equivalents, accounts receivable, net, prepayments, income taxes recoverable, other current assets, accounts payable, accrued liabilities and other payables, deferred revenue, wages payable, income taxes payable, and short term loans, the carrying amounts approximate their fair values due to the short maturities.
Lease Commitments	Lease Commitments The Company has adopted FASB ASC 840. If the lease terms meet one or all of the following four criteria, it will be classified as a capital lease, otherwise, it is an operating lease: (1) The lease transfers the title to the lessee at the end of the term; (2) the lease contains a bargain purchase option; (3) the lease term is equal to 75% of the estimated economic life of the leased property or more; (4) the present value of the minimum lease payment in the term equals or exceeds 90% of the fair value of the leased property. Payments made under operating leases are charged to the consolidated statements of income and comprehensive income on a straight-line basis over the lease period.
Earnings Per Share	Earnings Per Share Basic earnings per common share is computed by dividing net earnings attributable to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted earnings per share is computed by dividing net income attributable to common shareholders by the sum of the weighted average number of common stock outstanding and dilutive potential common stock during the period.
Revenue Recognition	Revenue Recognition The Company operates call centers and generates revenues primarily by providing BPO services, which focus on complex, voice-based and online-based segment of customer care services. On January 1, 2018, the Company adopted ASC 606, Revenue from Contracts with Customers, using the modified retrospective method applied to those contracts which were not completed as of January 1, 2018. Results for reporting periods beginning after January 1, 2018 are presented under ASC 606, while prior period amounts have not been adjusted and continue to be reported in accordance with the Company’s historic accounting under ASC 605, Revenue Recognition. The adoption had no material impact on the Company’s consolidated financial statements and there was no adjustment to the beginning retained earnings on January 1, 2018. Under ASC 606, revenue is recognized when control of the promised services is transferred to the Company’s customers, in an amount that reflects the consideration that the Company expects to be entitled to in exchange for those services, net of value-added tax. The Company determines revenue recognition through the following steps: ● Identify the contract with a customer; ● Identify the performance obligations in the contract; ● Determine the transaction price; ● Allocate the transaction price to the performance obligations in the contract; and ● Recognize revenue when (or as) the entity satisfies a performance obligation. The Company provides BPO service, such as i) inbound call service, which includes directory assistance, mobile phone service plan, billing questions, hotline consultation, complaints, customer feedbacks, customer relationship management, etc., and ii) outbound call service, which includes products selling, marketing surveys, new products informing, plans expiration and bills overdue notification, products selling, marketing surveys, new products informing, plans expiration and bills overdue notification, etc., for its customers. The Company makes arrangement and provides service to its customer pursuant to a master agreement that specifies service content and the price of an individual performance of each service, generally on monthly basis. The BPO inbound and outbound service fees are based on either a per minute, per hour, per transaction or per call basis. For outbound call service, certain business successful rate was obtained. The fee is determined on a per call basis where the Company receives a basic standard fee for each call plus an extra fee for successfully selling a product or completing a survey, etc. The nature of the Company’s contracts with customers gives rise to certain types of variable consideration. Certain client programs provide for adjustments to monthly billings based upon whether the Company achieves, exceeds or fails certain performance criteria. Adjustments to monthly billings consist of contractual bonuses/penalties, holdbacks and other performance based contingencies. The Company includes estimated amounts of variable consideration in the transaction price to the extent that it is probable there will not be a significant reversal of revenue. Estimates are based on historical or anticipated performance and represent the Company’s best judgment at the time. Revenues are recognized as the performance obligations are satisfied over time over the service period as the service is rendered. The Company’s chief operating decision maker reviews results analyzed by customers and the analysis is only presented at the revenue level with no allocation of direct or indirect costs. The Company determines that it has only one operating segment. Consequently, the Company does not disaggregate revenue recognized from contracts with customers. Contract liabilities are receipt in advance from customers. As of December 31, 2018, receipt in advance from customers was $361,636. As of December 31, 2017, receipt in advance from customers was and $331,009, of which $310,510 was recognized as revenue in the year ended December 31, 2018. Receipt in advance from customers is included in deferred revenue in the consolidated balance sheets. The Company does not have any contract asset.
Government Grants	Government Grants Government grants include cash subsidies as well as other subsidies received from various government agencies by the subsidiaries of the Company. Such subsidies are generally provided as incentives from the local government to encourage the expansion of local business. The government grant is recognized in the consolidated statements of income and comprehensive income when the relevant performance criteria specified in the grant are met, for instance, locating contact centers in their jurisdictions or helping local employment needs. Grants applicable to purchase of property and equipment are credited to deferred revenue upon receipt and are amortized over the life of depreciable assets.
Research and Development Expenses	Research and Development Expenses Research and development expenses consist primarily of wage expense incurred to personnel to continuously upgrade the Company's existing software products. For the years ended December 31, 2018, 2017, and 2016, research and development expenses of $4,069,794, $3,551,629,and $3,264,073 were included in selling, general and administrative expenses in the consolidated statements of income and comprehensive income.
Income taxes	Income taxes The Company accounts for income taxes under the provision of FASB ASC 740-10, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk are cash and accounts receivable arising from its normal business activities. The Company places its cash in what it believes to be credit-worthy financial institutions. The Company routinely assesses the financial strength of the customer and, based upon factors surrounding the credit risk, establishes an allowance, if required, for uncollectible accounts and, as a consequence, believes that its accounts receivable credit risk exposure beyond such allowance is limited.
Related Parties Transactions	Related Parties Transactions A related party is generally defined as (i) any person that holds 10% or more of the Company’s securities and their immediate families, (ii) the Company’s management, (iii) someone that directly or indirectly controls, is controlled by or is under common control with the Company, or (iv) anyone who can significantly influence the financial and operating decisions of the Company. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. The Company conducts business with its related parties in the ordinary course of business. Related parties may be individuals or corporate entities. Transactions involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive, freemarket dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations can be substantiated. It is not, however, practical to determine the fair value of amounts due from/to related parties due to their related party nature.
Equity Investments	Equity Investments The Company's equity investments consist of investments in equity securities of privately held companies without readily determinable fair value, where the Company's level of ownership is such that it cannot exercise significant influence over the investees. Investments are initially recorded at the amount of the Company's initial investment and adjusted for declines in fair value that are considered other than temporary. Subsequent to the Company's adoption of ASC 321 on January 1, 2018, the Company elected to record these investments at cost, less impairment, and plus or minus subsequent adjustments for observable price changes. The Company makes a qualitative assessment of whether the investments is impaired at each reporting date. If a qualitative assessment indicates that an investment is impaired, the Company estimates the investment's fair value in accordance with ASC 820. If the fair value is less than the investment's carrying value, the Company has to recognize an impairment loss in net income equal to the difference between the carrying value and fair value.
Segment Reporting	Segment Reporting The Company uses the “management approach” in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s chief operating decision maker for making operating decisions and assessing performance as the source for determining the Company’s reportable segments. The Company’s chief operating decision maker has been identified as the chief executive officer of the Company who reviews financial information of separate operating segments based on U.S. GAAP. The chief operating decision maker now reviews results analyzed by customer. This analysis is only presented at the revenue level with no allocation of direct or indirect costs. Consequently, the Company has determined that it has only one operating segment.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In May 2014, the FASB issued ASU 2014-09, " Revenue from Contracts with Customers (ASC 606) In January 2016, the FASB issued ASU No. 2016-01, "Financial Instruments – Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities," which improves the recognition and measurement of financial instruments. The new guidance requires equity investments (except those accounted for under the equity method of accounting, or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income and separate presentation of financial assets and financial liabilities by measurement category and form of financial asset (i.e., securities or loans and receivables) on the balance sheet or the accompanying notes to the financial statements. The ASU allows a measurement alternative for equity investments without readily determinable fair value and do not qualify for the existing practical expedient in ASC 820, Fair Value Measurements and Disclosures, at cost, less any impairment, plus or minus changes resulting from observable price changes in orderly transaction for identical or similar investments of the same issuer, if any. ASU 2016-01 was further amended in February 2018 by ASU 2018-03, "Technical Corrections and Improvements to Financial Instruments-Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities". This update was issued to clarify certain narrow aspects of guidance concerning the recognition of financial assets and liabilities established in ASU 2016-01. This includes an amendment to clarify that an entity measuring an equity security using the measurement alternative may change its measurement approach to a fair valuation method in accordance with Topic 820, Fair Value Measurement, through an irrevocable election that would apply to that security and all identical or similar investments of the same issued. ASU 2016-01 and 2018-03 are effective for public companies for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Company adopted the ASU effective January 1, 2018. The adoption did not have a material impact on our consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, " Leases (Topic 842) The standard will be effective for the Company beginning January 1, 2019, with early adoption permitted. The Company will adopt the standard on January 1, 2019 on a modified retrospective basis and will not restate comparable periods. The Company will elect the package of practical expedients permitted under the transition guidance, which allows the Company to carry forward the historical lease classification, the assessment whether a contract is or contains a lease and initial direct costs for any leases that exist prior to adoption of the new standard. The Company will also elect the practical expedient not to separate lease and non-lease components for certain classes of underlying assets and the short-term lease exemption for contracts with lease terms of 12 months or less. The Company estimates that approximately $8.7 million would be recognized as total right-of-use assets and total lease liabilities in the consolidated balance sheets as of January 1, 2019. However, the Company does not expect the adoption to have a material impact to the consolidated statements of income and comprehensive income and cash flows. In November 2016, the FASB issued ASU 2016-18, "Statement of Cash Flows (ASC 230): Restricted Cash" update on the presentation of restricted cash in the statement of cash flows. The new guidance requires an entity to show the changes in the total of cash, cash equivalents, restricted cash and restricted cash equivalents in the statement of cash flows, and an entity will no longer present transfers between cash and cash equivalents and restricted cash and restricted cash equivalents in the statement of cash flows. The Company adopted this new accounting standard retrospectively starting January 1, 2018. As a result of the adoption, net cash provided by investing activities was adjusted to exclude the changes in restricted cash, resulting in an increase of $500,000 in net cash used in investing activities in the previously reported amount for the year ended December 31, 2017. The Company's restricted cash represents cash deposits in escrow account in relation to our IPO commenced in 2015, separately from cash and cash equivalents. In October 2018, the FASB released ASU No. 2018-17, " Consolidation ("ASC 810"): Targeted Improvements

Organization (Tables)

Organization (Tables) - VIE and VIE's subsidiaries [Member]	12 Months Ended
	Dec. 31, 2018
Variable Interest Entity [Line Items]
Summary of subsidiaries and variable interest entities	Name Date of Incorporation Place of incorporation Percentage of effective ownership Principal Activities China BPO Holdings Limited, ("CBPO") March 28, 2014 Hong Kong 100% Holding company of WFOE Shandong Juncheng Information Technology Co., Ltd. ("WFOE") August 19, 2014 PRC 100% Holding company Shandong Taiying Technology Co., Ltd. ("Taiying") December 18, 2007 PRC Contractual arrangements (1) BPO service provider principally serves North China Chongqing Central BPO Industry Co., Ltd. ("Central BPO") January 28, 2010 PRC 100% (2) BPO service provider principally serves South China Jiangsu Taiying Technology Co., Ltd. ("JTTC") February 25, 2010 PRC 100% (2) BPO service provider which principally serves East China Hebei Taiying Communication BPO Co., Ltd. ("HTCC") April 20, 2010 PRC 51% (4) BPO service provider which principally serves North China Shandong Central BPO Industry Co., Ltd. ("SCBI") August 9, 2012 PRC 100% (5) BPO service provider which principally serves North China Shandong Taiying Technology Chongqing Branch Company ("STTCB") February 22, 2013 PRC 100% (2) BPO service provider principally serves South China Jiangsu Central Information Service Co., Ltd. ("JCBI") December 12, 2013 PRC 100% (2) BPO service provider principally serves East China Anhui Taiying Information Technology Co., Ltd. ("ATIT") December 26, 2013 PRC 100% (2) BPO service provider principally serves East China Jiangsu Taiying Information Service Co., Ltd. ("JTIS") July 1, 2014 PRC 100% (2) BPO service provider principally serves East China Nanjing Taiying E-Commercial Business Co., Ltd. ("NTEB") December 25, 2014 PRC 100% (2) BPO service provider principally serves East China Name Date of Incorporation Place of incorporation Percentage of effective ownership Principal Activities Jiangxi Taiying Technology Co., Ltd. ("JXTT") January 8, 2015 PRC 100% (2) BPO service provider principally serves Southeast China Xinjiang Taiying Technology Co., Ltd ("XTTC") March 20, 2015 PRC 100% (2) BPO service provider principally serves Northwest, China Beijing Taiying Technology Co., Ltd. ("BTTC") June 30, 2015 PRC 100% (2) BPO service provider principally serves North China Zaozhuang Shenggu E-commerce Co., Ltd. ("ZSEC") June 16, 2016 PRC 100% (3) E-commerce service provider for the Company Baoding Taiying Information Technology Service Co., Ltd. ("BTIT") June 16, 2017 PRC 100% (2) BPO service provider principally serves Hebei Province, China Sichuan Taiying Technology Co., Ltd. ("STTC") November 8, 2017 PRC 100% (2) BPO service provider principally serves Sichuan Province, China Global Telecare Services Limited ("GTSL") February 17, 2017 Hong Kong 100% (2) Holding company for future acquisition of foreign businesses Guangxi Taiying Information Technology Co., Ltd. ("GTTC") March 28, 2018 PRC 100% (2) BPO service provider principally serves Guangxi Zhuang Autonomous Region, China Guangdong Taiying Technology Co., Ltd. ("GDTT") September 6, 2018 PRC 100% (2) BPO service provider principally serves Guangdong Province Shandong Taiying Technology Wuhan Branch Company ("STTWB") November 8, 2018 PRC 100% (2) BPO service provider principally serves Hubei Province Shandong Taiying Technology Chuzhou Branch Company ("STTCZB") January 28, 2019 PRC 100% (2) BPO service provider principally serves Anhui Province (1) VIE effectively controlled by WFOE through a series of contractual agreements (2) Wholly-owned subsidiaries of Taiying (3) Wholly-owned subsidiary of BTTC (4) 49% owned by Beijing Jiate Information Technology Co., Ltd. (5) Wholly-owned subsidiary of Central BPO
Summary of balance sheet	December 31, 2018 December 31, 2017 Held by CCRC Held by CBPO Held by WFOE Held by CCRC Held by CBPO Held by WFOE Assets Cash and cash equivalents $ 579,490 $ 17,219 $ 4,729,713 $ 1,209,530 $ 12,219 $ 5,021,541 Other receivables 2,035 - 73 2,035 - 544 Prepayments 109,583 - 9,730 - - - Income taxes recoverable - - 11,942 - - - Long term investment - 5,000,000 - - 5,000,000 - Property and equipment, net - - 15,084 - - - Liabilities Other payables $ 34,797 $ 57,000 $ 34,809 $ 15,295 $ 52,000 $ - Wages payable 100,000 - 130,882 - - - December 31, December 31, ASSETS Cash and cash equivalents $ 19,093,490 $ 12,385,075 Accounts receivable, net 30,050,506 23,689,583 Notes receivable – related party - 968,277 Prepayments 1,570,522 1,217,149 Prepayment, related party 91,618 - Due from related parties, net 199,994 219,051 Income taxes recoverable 516,053 - Other current assets 1,957,815 1,082,350 Total current assets of VIE and its subsidiaries 53,479,998 39,561,485 Equity investments 3,491,653 3,688,676 Property and equipment, net 8,275,376 6,067,338 Deferred tax assets 486,009 313,463 Total non-current assets of VIE and its subsidiaries 12,253,038 10,069,477 Total assets of VIE and its subsidiaries $ 65,733,036 $ 49,630,962 LIABILITIES Accounts payable $ 610,724 $ 495,177 Accounts payable - related parties 162,112 46,661 Accrued liabilities and other payables 5,546,553 4,657,528 Deferred revenue 361,636 607,660 Wages payable 6,851,256 5,565,078 Income taxes payable 364,157 541,321 Short term loans 3,635,623 3,842,371 Total current liabilities of VIE and its subsidiaries 17,532,061 15,755,796 Total liabilities of VIE and its subsidiaries $ 17,532,061 $ 15,755,796

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Summary of property and equipment estimated useful lives	Electronic equipment 3-5 years Furniture and Fixture 5 years Motor vehicles 4 years Computer software 5 years Leasehold improvements 5 years

Equity Investments (Tables)

Equity Investments (Tables)	12 Months Ended
	Dec. 31, 2018
Investments, All Other Investments [Abstract]
Summary of carrying value and change of the Company's investments	For the year For the year Beginning Balance $ 3,688,676 $ - Investment made to Ling Ban - 2,645,672 Investment made to Ling Ban Online - 863,732 Investment made to TWIC 1,461 - Translation adjustment (198,484 ) 179,272 Ending Balance $ 3,491,653 $ 3,688,676

Accounts Receivable, Net (Table

Accounts Receivable, Net (Tables)	12 Months Ended
	Dec. 31, 2018
Receivables [Abstract]
Summary of accounts receivable, net	December 31, December 31, Accounts receivable $ 30,472,846 $ 24,135,940 Less: Allowance for doubtful accounts (422,340 ) (446,357 ) Accounts receivable, net $ 30,050,506 $ 23,689,583
Schedule of changes in allowance for doubtful accounts	For the Year For the Year For the Year Balance, beginning of the year $ 446,357 $ - $ 22,535 Provision for doubtful accounts - 429,803 33,993 Uncollectible receivables written-off - - (56,010 ) Translation adjustments (24,017 ) 16,554 (518 ) Balance, end of the year $ 422,340 $ 446,357 $ -

Other Current Assets (Tables)

Other Current Assets (Tables)	12 Months Ended
	Dec. 31, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of other current assets	December 31, 2018 2017 Other receivables $ 557,401 $ 195,397 Deposits 1,402,522 889,186 Others - 346 Total other current assets $ 1,959,923 $ 1,084,929

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	December 31, December 31, Electronic equipment $ 11,512,111 $ 9,160,462 Office furniture and equipment 2,272,278 2,205,517 Motor vehicles 694,844 650,842 Construction in progress 344,348 784,317 Computer software 713,021 470,761 Leasehold improvements 2,704,269 1,557,931 Total property and equipment 18,240,871 14,829,830 Accumulated depreciation (9,950,411 ) (8,762,492 ) Property and equipment, net $ 8,290,460 $ 6,067,338

Accrued Liabilities and Other_2

Accrued Liabilities and Other Payables (Tables)	12 Months Ended
	Dec. 31, 2018
Payables and Accruals [Abstract]
Schedule of accrued liabilities and other payables	December 31, 2018 2017 Bonus payables $ 2,121,957 $ 1,529,791 VAT and other taxes payables 774,290 1,677,755 Other accrued liabilities 2,776,912 1,517,277 Total accrued liabilities and other payables $ 5,673,159 $ 4,724,823

Deferred Tax Assets and Defer_2

Deferred Tax Assets and Deferred Tax Liabilities (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of deferred tax assets and liabilities	December 31, 2018 2017 Deferred tax assets Revenue and expense cutoff $ 204,904 $ 78,456 Allowance for doubtful accounts 359,789 235,007 Loss carryforward 526,855 1,709,433 1,091,548 2,022,896 Less: valuation allowance (526,855 ) (1,709,433 ) $ 564,693 $ 313,463 Deferred tax liability Depreciation of property and equipment $ 78,684 $ -
Schedule of analysis of the deferred income tax balances for financial reporting purpose	December 31, 2018 2017 Deferred tax assets $ 486,009 $ 313,463 Deferred tax liabilities $ - $ -

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
Schedule of due from related parties	Name of Related Party Nature of Relationship Guoan Xu Shareholder, Director and Vice President Beijing Taiying Anrui Holding Co., Ltd. ("Beijing Taiying") Sole Shareholder Shandong Luk Information Technology Co., Ltd. ("Shandong Luk") Controlled by the brother of Gary Wang, the Chief Executive Officer of the Company Chongqing Shenggu Human Resources Co., Ltd. ("CSHR") Controlled by Beijing Taiying Chongqing Taiying Shiye Development Co., Ltd. ("Shiye") David Wang being a 5% shareholder Beijing Jiate Information Technology Co., Ltd. ("Jiate") Noncontrolling shareholder of HTCC Jiangsu Sound Valley Human Resource Management Co., Ltd. ("JSVH") Controlled by Gary Wang Jinan Shenggu Human Resources Management Co., Ltd. ("JSHR") Controlled by Gary Wang Beijing Shenggu Education Investment Co., Ltd. ("BSEI") Controlled by Gary Wang Tai'an Taiying Wealth and Equity Investment and Management Co., Ltd. ("TWIC")

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of provision for income taxes	For the Years Ended December 31, 2018 2017 2016 Current $ 3,163,789 1,539,515 $ 1,554,060 Deferred (196,909 ) (283,861 ) (105,137 ) Total $ 2,966,880 1,255,654 $ 1,448,923
Schedule of reconciliations of company's effective income tax rate	For the Years Ended December 31, 2018 2017 2016 PRC statutory income tax rate 25 % 25 % 25 % Effect of income tax exemptions and reliefs (2.79 %) (14.59 %) (7.36 %) Effect of expenses not deductible for tax purposes 0.21 % 0.47 % 0.39 % Effect of income not taxable - - (0.49 %) Effect of additional deduction allowed for tax purposes (8.57 %) (0.22 %) (2.66 %) Effect of valuation allowance on deferred income tax assets 1.17 % 2.66 % 0.00 % Effect of income tax rate difference under different tax jurisdictions 0.89 % 1.13 % 1.73 % Others (0.83 %) (2.34 %) (1.61 %) Total 15.08 % 12.11 % 15.00 %

Commitments (Tables)

Commitments (Tables)	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Summary of the company future minimum lease obligations	2019 $ 3,817,578 2020 2,517,457 2021 1,183,802 2022 1,029,210 2023 959,173 Thereafter 227,262 Total $ 9,734,482

Organization (Details)

Organization (Details)	12 Months Ended
	Dec. 31, 2018
China BPO Holdings Limited, ("CBPO") [Member]
Variable Interest Entity [Line Items]
Entity Incorporation, Date of Incorporation	Mar. 28, 2014
Entity Incorporation, State Country Name	Hong Kong
Percentage of effective ownership	100.00%
Principal Activities	Holding company of WFOE
Shandong Juncheng Information Technology Co., Ltd. (''WFOE'') [Member]
Variable Interest Entity [Line Items]
Entity Incorporation, Date of Incorporation	Aug. 19, 2014
Entity Incorporation, State Country Name	PRC
Percentage of effective ownership	100.00%
Principal Activities	Holding company
Shandong Taiying Technology Co., Ltd. ("Taiying") [Member]
Variable Interest Entity [Line Items]
Entity Incorporation, Date of Incorporation	Dec. 18, 2007
Entity Incorporation, State Country Name	PRC
Percentage of effective ownership, description	Contractual arrangements	[1]
Principal Activities	BPO service provider principally serves North China
Chongqing Central BPO Industry Co., Ltd. ("Central BPO") [Member]
Variable Interest Entity [Line Items]
Entity Incorporation, Date of Incorporation	Jan. 28, 2010
Entity Incorporation, State Country Name	PRC
Percentage of effective ownership	100.00%	[2]
Principal Activities	BPO service provider principally serves South China
Jiangsu Taiying Technology Co., Ltd. ("JTTC") [Member]
Variable Interest Entity [Line Items]
Entity Incorporation, Date of Incorporation	Feb. 25, 2010
Entity Incorporation, State Country Name	PRC
Percentage of effective ownership	100.00%	[2]
Principal Activities	BPO service provider which principally serves East China
Hebei Taiying Communication BPO Co., Ltd. ("HTCC") [Member]
Variable Interest Entity [Line Items]
Entity Incorporation, Date of Incorporation	Apr. 20, 2010
Entity Incorporation, State Country Name	PRC
Percentage of effective ownership	51.00%	[3]
Principal Activities	BPO service provider which principally serves North China
Shandong Central BPO Industry Co., Ltd. ("SCBI") [Member]
Variable Interest Entity [Line Items]
Entity Incorporation, Date of Incorporation	Aug. 9, 2012
Entity Incorporation, State Country Name	PRC
Percentage of effective ownership	100.00%	[4]
Principal Activities	BPO service provider which principally serves North China
Shandong Taiying Technology Chongqing Branch Company ("STTCB") [Member]
Variable Interest Entity [Line Items]
Entity Incorporation, Date of Incorporation	Feb. 22, 2013
Entity Incorporation, State Country Name	PRC
Percentage of effective ownership	100.00%	[2]
Principal Activities	BPO service provider principally serves South China
Jiangsu Central Information Service Co., Ltd. ("JCBI") [Member]
Variable Interest Entity [Line Items]
Entity Incorporation, Date of Incorporation	Dec. 12, 2013
Entity Incorporation, State Country Name	PRC
Percentage of effective ownership	100.00%	[2]
Principal Activities	BPO service provider principally serves East China
Anhui Taiying Information Technology Co., Ltd. ("ATIT") [Member]
Variable Interest Entity [Line Items]
Entity Incorporation, Date of Incorporation	Dec. 26, 2013
Entity Incorporation, State Country Name	PRC
Percentage of effective ownership	100.00%	[2]
Principal Activities	BPO service provider principally serves East China
Jiangsu Taiying Information Service Co., Ltd. (''JTIS'') [Member]
Variable Interest Entity [Line Items]
Entity Incorporation, Date of Incorporation	Jul. 1, 2014
Entity Incorporation, State Country Name	PRC
Percentage of effective ownership	100.00%	[2]
Principal Activities	BPO service provider principally serves East China
Nanjing Taiying E-Commercial Business Co., Ltd. (''NTEB'') [Member]
Variable Interest Entity [Line Items]
Entity Incorporation, Date of Incorporation	Dec. 25, 2014
Entity Incorporation, State Country Name	PRC
Percentage of effective ownership	100.00%
Principal Activities	BPO service provider principally serves East China
Jiangxi Taiying Technology Co., Ltd. (''JXTT'') [Member]
Variable Interest Entity [Line Items]
Entity Incorporation, Date of Incorporation	Jan. 8, 2015
Entity Incorporation, State Country Name	PRC
Percentage of effective ownership	100.00%
Principal Activities	BPO service provider principally serves Southeast China
Xinjiang Taiying Technology Co., Ltd ("XTTC") [Member]
Variable Interest Entity [Line Items]
Entity Incorporation, Date of Incorporation	Mar. 20, 2015
Entity Incorporation, State Country Name	PRC
Percentage of effective ownership	100.00%	[2]
Principal Activities	BPO service provider principally serves Northwest, China
Beijing Taiying Technology Co., Ltd. (''BTTC'') [Member]
Variable Interest Entity [Line Items]
Entity Incorporation, Date of Incorporation	Jun. 30, 2015
Entity Incorporation, State Country Name	PRC
Percentage of effective ownership	100.00%	[2]
Principal Activities	BPO service provider principally serves North China
Zaozhuang Shenggu E-commerce Co., Ltd. ("ZSEC") [Member]
Variable Interest Entity [Line Items]
Entity Incorporation, Date of Incorporation	Jun. 16, 2016
Entity Incorporation, State Country Name	PRC
Percentage of effective ownership	100.00%	[5]
Principal Activities	E-commerce service provider for the Company
Baoding Taiying Information Technology Service Co.,Ltd("BTIT") [Member]
Variable Interest Entity [Line Items]
Entity Incorporation, Date of Incorporation	Jun. 16, 2017
Entity Incorporation, State Country Name	PRC
Percentage of effective ownership	100.00%	[2]
Principal Activities	BPO service provider principally serves Hebei Province, China
Sichuan Taiying Technology Co., Ltd.("STTC") [Member]
Variable Interest Entity [Line Items]
Entity Incorporation, Date of Incorporation	Nov. 8, 2017
Entity Incorporation, State Country Name	PRC
Percentage of effective ownership	100.00%	[2]
Principal Activities	BPO service provider principally serves Sichuan Province, China
Global Telecare Services Limited("GTSL") [Member]
Variable Interest Entity [Line Items]
Entity Incorporation, Date of Incorporation	Feb. 17, 2017
Entity Incorporation, State Country Name	Hong Kong
Percentage of effective ownership	100.00%	[2]
Principal Activities	Holding company for future acquisition of foreign businesses
Guangxi Taiying Information Technology Co., Ltd.("GTTC") [Member]
Variable Interest Entity [Line Items]
Entity Incorporation, Date of Incorporation	Mar. 28, 2018
Entity Incorporation, State Country Name	PRC
Percentage of effective ownership	100.00%	[2]
Principal Activities	BPO service provider principally serves Guangxi Zhuang Autonomous Region, China
Guangdong Taiying Technology Co.,Ltd("GDTT") [Member]
Variable Interest Entity [Line Items]
Entity Incorporation, Date of Incorporation	Sep. 6, 2018
Entity Incorporation, State Country Name	PRC
Percentage of effective ownership	100.00%	[2]
Principal Activities	BPO service provider principally serves Guangdong Province
Shandong Taiying Technology Wuhan Branch Company ("STTWB") [Member]
Variable Interest Entity [Line Items]
Entity Incorporation, Date of Incorporation	Nov. 8, 2018
Entity Incorporation, State Country Name	PRC
Percentage of effective ownership	100.00%	[2]
Principal Activities	BPO service provider principally serves Hubei Province
Shandong Taiying Technology Chuzhou Branch Company [Member]
Variable Interest Entity [Line Items]
Entity Incorporation, Date of Incorporation	Jan. 28, 2019
Entity Incorporation, State Country Name	PRC
Percentage of effective ownership	100.00%	[2]
Percentage of effective ownership, description	BPO service provider principally serves Anhui Province
[1]	VIE effectively controlled by WFOE through a series of contractual agreements
[2]	Wholly-owned subsidiaries of Taiying
[3]	49% owned by Beijing Jiate Information Technology Co., Ltd.
[4]	Wholly-owned subsidiary of Central BPO
[5]	Wholly-owned subsidiary of BTTC

Organization (Details 1)

Organization (Details 1) - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Assets
Cash and cash equivalents	$ 24,419,912	$ 18,628,365	$ 16,447,268	$ 14,123,849
Property and equipment, net	8,290,460	6,067,338
Liabilities
Wages payable	7,082,138	5,565,078
CBPO [Member]
Assets
Cash and cash equivalents	17,219
Other receivables
Prepayments
Income taxes recoverable
Long term investment	5,000,000
Property and equipment, net
Liabilities
Other payables	57,000
Wages payable
WFOE [Member]
Assets
Cash and cash equivalents	4,729,713
Other receivables	73
Prepayments	9,730
Income taxes recoverable	11,942
Long term investment
Property and equipment, net	15,084
Liabilities
Other payables	34,809
Wages payable	130,882
CCRC [Member]
Assets
Cash and cash equivalents	579,490	1,209,530
Other receivables	2,035	2,035
Prepayments	109,583
Income taxes recoverable
Long term investment
Property and equipment, net
Liabilities
Other payables	34,797	15,295
Wages payable	$ 100,000
CBPO [Member]
Assets
Cash and cash equivalents		12,219
Other receivables
Prepayments
Income taxes recoverable
Long term investment		5,000,000
Property and equipment, net
Liabilities
Other payables		52,000
Wages payable
WFOE [Member]
Assets
Cash and cash equivalents		5,021,541
Other receivables		544
Prepayments
Income taxes recoverable
Long term investment
Property and equipment, net
Liabilities
Other payables
Wages payable

Organization (Details 2)

Organization (Details 2) - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
ASSETS
Cash and cash equivalents	$ 24,419,912	$ 18,628,365	$ 16,447,268	$ 14,123,849
Accounts receivable, net	30,050,506	23,689,583
Notes receivable - related party		968,277
Prepayments	1,689,835	1,277,149
Prepayment, related party	91,618
Due from related parties, net	199,994	219,051
Income taxes recoverable	527,995
Other current assets	1,959,923	1,084,929
Total current assets of VIE and its subsidiaries	58,939,783	45,867,354
Equity investments	3,491,653	3,688,676
Property and equipment, net	8,290,460	6,067,338
Deferred tax assets	486,009	313,463
Total non-current assets of VIE and its subsidiaries	12,268,122	10,069,477
Total assets of VIE and its subsidiaries	71,207,905	55,936,831
LIABILITIES
Accounts payable	610,724	495,177
Accounts payable - related parties	162,112	46,661
Deferred revenue	361,636	607,660
Wages payable	7,082,138	5,565,078
Income taxes payable	364,157	541,321
Short term loans	3,635,623	3,842,371
Total current liabilities of VIE and its subsidiaries	17,889,549	15,823,091
Total liabilities of VIE and its subsidiaries	17,889,549	15,823,091
VIE and VIE's subsidiaries [Member]
ASSETS
Cash and cash equivalents	19,093,490	12,385,075
Accounts receivable, net	30,050,506	23,689,583
Notes receivable - related party		968,277
Prepayments	1,570,522	1,217,149
Prepayment, related party	91,618
Due from related parties, net	199,994	219,051
Income taxes recoverable	516,053
Other current assets	1,957,815	1,082,350
Total current assets of VIE and its subsidiaries	53,479,998	39,561,485
Equity investments	3,491,653	3,688,676
Property and equipment, net	8,275,376	6,067,338
Deferred tax assets	486,009	313,463
Total non-current assets of VIE and its subsidiaries	12,253,038	10,069,477
Total assets of VIE and its subsidiaries	65,733,036	49,630,962
LIABILITIES
Accounts payable	610,724	495,177
Accounts payable - related parties	162,112	46,661
Accrued liabilities and other payables	5,546,553	4,657,528
Deferred revenue	361,636	607,660
Wages payable	6,851,256	5,565,078
Income taxes payable	364,157	541,321
Short term loans	3,635,623	3,842,371
Total current liabilities of VIE and its subsidiaries	17,532,061	15,755,796
Total liabilities of VIE and its subsidiaries	$ 17,532,061	$ 15,755,796

Organization (Details Textual)

Organization (Details Textual)	Dec. 31, 2018
China BPO Holdings Limited, ("CBPO") [Member]
Organization (Textual)
Percentage of effective ownership	100.00%
Beijing TaiyingAnrui Holding Co., Ltd [Member]
Organization (Textual)
Percentage of effective ownership	100.00%	[1]
[1]	Wholly-owned subsidiaries of Taiying

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2018
Motor vehicles [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	4 years
Computer software [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years
Electronic equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years
Electronic equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years
Furniture and Fixture [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Summary of Significant Accounting Policies (Textual)
Capital leases, description	(1) The lease transfers the title to the lessee at the end of the term; (2) the lease contains a bargain purchase option; (3) the lease term is equal to 75% of the estimated economic life of the leased property or more; (4) the present value of the minimum lease payment in the term equals or exceeds 90% of the fair value of the leased property.
Related party, description	(i) any person that holds 10% or more of the Company's securities and their immediate families, (ii) the Company's management, (iii) someone that directly or indirectly controls, is controlled by or is under common control with the Company, or (iv) anyone who can significantly influence the financial and operating decisions of the Company.
Foreign currency transactions	$ 231,928	$ (283,343)	$ 278,411
Research and development expenses	4,069,794	3,551,629	$ 3,264,073
Advance from customers	361,636	331,009
Revenue recognized	$ 310,510
Changes in restricted cash		$ 500,000
Owned subsidiary [Member]
Summary of Significant Accounting Policies (Textual)
Noncontrolling interest, ownership percentage	51.00%

Noncontrolling Interest (Detail

Noncontrolling Interest (Details) - USD ($)	Dec. 14, 2018	Apr. 10, 2018	Jan. 31, 2017
Noncontrolling Interest [Line Items]
Dividends declared		$ 5,000,000
Beijing Jiate Information Technology [Member]
Noncontrolling Interest [Line Items]
Percentage of effective ownership			49.00%
Dividends declared	$ 355,232

Equity Investments (Details)

Equity Investments (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Investments, All Other Investments [Abstract]
Beginning Balance	$ 3,688,676
Investment made to Ling Ban		2,645,672
Investment made to Ling Ban Online		863,732
Investment made to TWIC	1,461
Translation adjustment	(198,484)	179,272
Ending Balance	$ 3,491,653	$ 3,688,676

Equity Investments (Details Tex

Equity Investments (Details Textual)	Dec. 31, 2018USD ($)	Dec. 31, 2018CNY (¥)	Sep. 13, 2018USD ($)	Sep. 13, 2018CNY (¥)	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)	Nov. 12, 2016USD ($)	Nov. 12, 2016CNY (¥)
TWIC [Member]
Equity investments | $	$ 1,461		$ 1,461
TWIC [Member]
Equity investments | $	$ 290,000
Beijing Ling Ban Future Technology Co., Ltd. [Member]
Equity investments | $					$ 3,509,404		$ 2,592,000
Equity interest, percentage					6.00%	6.00%	6.00%	6.00%
Beijing Ling Ban Intelligence Online Services Co., Ltd. [Member]
Equity investments | $					$ 3,509,404		$ 864,000
Additional equity investments | $							$ 864,000
Equity interest, percentage					10.00%	10.00%	10.00%	10.00%
RMB [Member] | TWIC [Member]
Equity investments | ¥		¥ 10,000		¥ 10,000
RMB [Member] | TWIC [Member]
Equity investments | ¥		¥ 2,000,000
RMB [Member] | Beijing Ling Ban Future Technology Co., Ltd. [Member]
Equity investments | ¥						¥ 24,000,000		¥ 18,000,000
RMB [Member] | Beijing Ling Ban Intelligence Online Services Co., Ltd. [Member]
Equity investments | ¥						¥ 24,000,000		6,000,000
Additional equity investments | ¥								¥ 6,000,000

Accounts Receivable, Net (Detai

Accounts Receivable, Net (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Receivables [Abstract]
Accounts receivable	$ 30,472,846	$ 24,135,940
Less: Allowance for doubtful accounts	(422,340)	(446,357)
Accounts receivable, net	$ 30,050,506	$ 23,689,583

Accounts Receivable, Net (Det_2

Accounts Receivable, Net (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Receivables [Abstract]
Balance, beginning of the year	$ 446,357		$ 22,535
Provision for doubtful accounts		429,803	33,993
Uncollectible receivables written-off			(56,010)
Translation adjustments	(24,017)	16,554	(518)
Balance, end of the year	$ 422,340	$ 446,357

Other Current Assets (Details)

Other Current Assets (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other receivables	$ 557,401	$ 195,397
Deposits	1,402,522	889,186
Others		346
Total other current assets	$ 1,959,923	$ 1,084,929

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 18,240,871	$ 14,829,830
Accumulated depreciation	(9,950,411)	(8,762,492)
Property and equipment, net	8,290,460	6,067,338
Electronic equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	11,512,111	9,160,462
Office furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	2,272,278	2,205,517
Motor vehicles [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	694,844	650,842
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	344,348	784,317
Computer software [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	713,021	470,761
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 2,704,269	$ 1,557,931

Property and Equipment, Net (_2

Property and Equipment, Net (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Property and Equipment, Net (Textual)
Depreciation expense	$ 2,635,242	$ 1,852,152	$ 1,542,352
Purchase of property and equipment	88,112	267,856	672,715
Beijing Jiate [Member] | Due To Related Parties [Member]
Property and Equipment, Net (Textual)
Purchase of property and equipment	$ 0	$ 15,539	$ 238,353

Accrued Liabilities and Other_3

Accrued Liabilities and Other Payables (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Schedule of accrued liabilities and other payables
Bonus payables	$ 2,121,957	$ 1,529,791
VAT and other taxes payables	774,290	1,677,755
Other accrued liabilities	2,776,912	1,517,277
Total accrued liabilities and other payables	$ 5,673,159	$ 4,724,823

Deferred Tax Assets and Defer_3

Deferred Tax Assets and Deferred Tax Liabilities (Details) - Deferred Tax [Member] - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Deferred tax assets
Revenue an expense cutoff	$ 204,904	$ 78,456
Allowance for doubtful accounts	359,789	235,007
Loss carryforward	526,855	1,709,433
Deferred tax assets, non-current, Gross	1,091,548	2,022,896
Less: valuation allowance	(526,855)	(1,709,433)
Deferred tax assets, non-current, Net	564,693	313,463
Deferred tax liability
Depreciation of property and equipment	$ 78,684

Deferred Tax Assets and Defer_4

Deferred Tax Assets and Deferred Tax Liabilities (Details 1) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Deferred tax assets	$ 486,009	$ 313,463
Deferred tax liabilities

Short Term Loans (Details)

Short Term Loans (Details) - USD ($)	Dec. 18, 2017	Jan. 19, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Short Term Loans (Textual)
Short term loans, term	One year	One year
Short-term loans borrowed	$ 3,780,490	$ 3,891,596
Short term loans, repaid date	Dec. 17, 2018	Jan. 17, 2019
Annual interest rate	5.22%	5.22%
Interest expenses			$ 404,958	$ 1,609	$ 50,383

Related Party Transactions (Det

Related Party Transactions (Details Textual)	1 Months Ended	12 Months Ended
	Jan. 17, 2017USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2018CNY (¥)	Sep. 13, 2018USD ($)	Sep. 13, 2018CNY (¥)
Related Party Transactions (Textual)
Revenues from related party
Advance to related party settled through service			$ 52,215
Related party receivable
Due from related parties		199,994	219,051
Loan provided to related parties		(105,827)	(7,400)	(18,210)
Short term loan		3,635,623	3,842,371
Repayments of borrowings	$ 3,891,596
Subsequently returned repayment amount		45,000
Purchase of property and equipment		88,112	267,856	672,715
Capital contribution
Prepayment, related party		91,618
TWIC [Member]
Related Party Transactions (Textual)
Equity investments		1,461				$ 1,461
Balance of equity investment		$ 1,454	0
TWIC [Member] | RMB [Member]
Related Party Transactions (Textual)
Equity investments | ¥					¥ 10,000		¥ 10,000
BSEI [Member]
Related Party Transactions (Textual)
Ground lease description		BSEI leased certain office space at Zaozhuang Software and Service Industrial Park with a total area of 18,000 square meters, of which 6,500 square meters were subleased to ZSEC at a price of RMB0.5 per square meter per day, from July 1, 2018 to January 1, 2021.
Lease expense		$ 88,441
Lease payables		0
Due to related parties [Member]
Related Party Transactions (Textual)
Related parties expenses		0	0	1,746
Short term loan		0	0
Repayments of borrowings		0	1,717	0
Beijing Taiying Anrui Holding Co.,Ltd. [Member]
Related Party Transactions (Textual)
Collective balance owed		106,773	0
Chongqing Shenggu Human Resources Co., Ltd. [Member]
Related Party Transactions (Textual)
Loan provided to related parties				0
Beijing Jiate Information Technology Co., Ltd. ("Jiate") [Member]
Related Party Transactions (Textual)
Related party account payable		55,339	46,661
General & administrative expenses		121,397	193,142	188,319
Beijing Jiate Information Technology Co., Ltd. ("Jiate") [Member] | Due to related parties [Member]
Related Party Transactions (Textual)
Repayments of borrowings		0	472,197	0
Purchase of property and equipment		0	15,539	238,353
Beijing Taiying Anrui Holding Co.,Ltd. [Member]
Related Party Transactions (Textual)
Revenue from related party for services		0	108,453
Advance to related party settled through service		95,244
Jiangsu sound Valley Human Resource Management Co., Ltd [Member]
Related Party Transactions (Textual)
Revenue from related party for services		553,305	42,060
Collective balance owed		106,773	0
Jinan Shenggu Human Resources Management Co., Ltd. [Member]
Related Party Transactions (Textual)
Revenue from related party for services		35,089	0
Collective balance owed		106,773	0
Shandong Luk Information Technology Co., Ltd. ("Luk") [Member]
Related Party Transactions (Textual)
Revenue from related party for services		0	67,440	$ 485,304
Chongqing Taiying Shiye Development Co., Ltd. ("Shiye") [Member] | Notes Receivable From Related Party [Member]
Related Party Transactions (Textual)
Notes receivable - related party		$ 0	$ 968,277

Major Customers and Credit Ri_2

Major Customers and Credit Risk (Details) - Customers	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Major Customers and Credit Risk (Textual)
Number of customers	2	1	2
Concentration risk, percentage	10.00%	10.00%	10.00%
Accounts Receivable [Member]
Major Customers and Credit Risk (Textual)
Number of customers	2	1	2
Concentration risk, percentage	10.00%	10.00%	10.00%

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Schedule of provision for income taxes
Current	$ 3,163,789	$ 1,539,515	$ 1,554,060
Deferred	(196,909)	(230,043)	(84,067)
Total	$ 2,966,880	$ 1,255,654	$ 1,448,923

Income Taxes (Details 1)

Income Taxes (Details 1)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Schedule of reconciliations of the PRC statutory income tax rate
PRC statutory income tax rate	25.00%	25.00%	25.00%
Effect of income tax exemptions and reliefs	(2.79%)	(14.59%)	(7.36%)
Effect of expenses not deductible for tax purposes	0.21%	0.47%	0.39%
Effect of income not taxable			(0.49%)
Effect of additional deduction allowed for tax purposes	8.57%	(0.22%)	(2.66%)
Effect of valuation allowance on deferred income tax assets	1.17%	2.66%	0.00%
Effect of income tax rate difference under different tax jurisdictions	0.89%	1.13%	1.73%
Others	0.83%	(2.34%)	(1.61%)
Total	15.08%	12.11%	15.00%

Income Taxes (Details Textual)

Income Taxes (Details Textual)	1 Months Ended	12 Months Ended
	Mar. 16, 2007	Dec. 31, 2018	Jan. 01, 2011
Income Taxes (Textual)
PRC enterprice income tax description	The National People's Congress enacted a new enterprise income tax law, which took effect on January 1, 2008. The law applies a uniform 25% enterprise income tax rate to both foreign invested enterprises and domestic enterprises. According to the tax law, entities that qualify as high and new technology enterprises ("HNTE") supported by the PRC government are allowed a 15% preferential tax rate instead of the uniform tax rate of 25%. The qualification of HNTE will be renewed after evaluation by relevant government authorities every three years.
Preferential tax rate			15.00%
Preferential enterprise income tax rate, description		Taiying, Central BPO, JTTC, SCBI, JTIS, HTCC, ZSEC and JXTT were entitled to a preferential EIT rate of 15% pursuant to the qualification of being HNTE, and XTTC was entitled to a preferential EIT rate of 15% as it was a qualified enterprise as indicated in the Announcement; For the year ended December 31, 2017, Taiying, Central BPO, JTTC, SCBI, JTIS, HTCC, and JXTT were entitled to a preferential EIT rate of 15% pursuant to the qualification of being HNTE, and XTTC was entitled to a preferential EIT rate of 15% as it was a qualified enterprise as indicated in the Announcement; For the year ended December 31, 2016, Taiying was entitled to a preferential EIT rate of 15% pursuant to the qualification of being HNTE.
Other PRC [Member]
Income Taxes (Textual)
Tax percentage		25.00%
Hong Kong [Member]
Income Taxes (Textual)
Tax percentage		16.50%

Commitments (Details)

Commitments (Details)	Dec. 31, 2018USD ($)
Summary of the company future minimum lease obligations
2019	$ 3,817,578
2020	2,517,457
2021	1,183,802
2022	1,029,210
2023	959,173
Thereafter	227,262
Total	$ 9,734,482

Commitments (Details Textual)

Commitments (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Commitments (Textual)
Rental expense	$ 3,611,640	$ 2,733,265	$ 1,783,888
Operating lease expiration, description	Between January 2019 and May 2026
Lease expiration, description	The lease expires between June 2019 and December 2019.

Statutory Reserves (Details)

Statutory Reserves (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Statutory Reserves (Textual)
General reserves, description	According to the Company Law in the PRC, companies are required to set aside 10% of their after-tax profit to general reserves each year, based on the PRC accounting standards, until the cumulative total of such reserves reaches 50% of the registered capital.
Statutory reserves	$ 3,916,149	$ 2,597,031

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	1 Months Ended
	Mar. 19, 2019	Feb. 25, 2019	Jan. 17, 2017
Subsequent Events (Textual)
Repayments of loan			$ 3,891,596
Subsequent Events [Member]
Subsequent Events (Textual)
Loan borrowed, description	The Company borrowed a one-year loan of RMB25 million from Bank of China, bears an effective annual interest rate of 4.785%. The loan is guaranteed by Gary Wang, David Wang, Guoan Xu, and their family spouses.
Description of registered capital		the Company's VIE, increased its registered capital from RMB10 million to RMB36 million by transferring RMB26 millions out of its accumulated earnings to its registered capital.