| Nature of Operations and Summary of Significant Accounting Policies (Policies) | 12 Months Ended |
| Dec. 31, 2020 |
| Accounting Policies [Abstract] | |
| Nature of Operations | NATURE OF OPERATIONS JS Beauty Land Network Technology Inc. (the “Company”
or “JS” or “We’ or “Us”) is a Nevada corporation incorporated on May 8, 2018. The Company was formed
as a US corporation to use as a vehicle for raising equity both in the United States and abroad. On August 6, 2018, the Company
and an unrelated party established a subsidiary company, Jiangsu Meiyunmei Technology Inc. (“MYM”), in China. The Company
owns 99% of the common shares of MYM. MYM’s business plan is to operate jewelry manufacturing facilities and retailers in China,
particularly dealing in fine emerald and jade jewelry. MYM intends to offer jewelry both in a retail setting and through online channels.
MYM intends to target high-end jewelry consumers and investors and collectors of fine jade jewelry. In the longer term, MYM intends to
operate a franchising business for retail sales of fine jewelry. MYM started jewelry retail sales in November 2018. The outbreak of COVID19 coronavirus in China starting
from the beginning of 2020 has resulted reduction of working hours for the Company. The Company followed the restrictive measures implemented
in China, by suspending operation and having employees’ work remotely during February and March 2020. The Company gradually resumed
operation and production starting in April 2020. The demand for our products decreased in February and March 2020. The recent developments
of COVID 19 are expected to result in lower sales and gross margin in 2020. Other financial impact could occur though such potential
impact is unknown at this time. |
| Basis of Presentation | BASIS OF PRESENTATION The consolidated financial statements include the
financial statements of JS and its subsidiary MYM. All significant intercompany balances and transactions have been eliminated in consolidation.
In the opinion of management, all adjustments, consisting of normal recurring adjustments, considered necessary for a fair presentation
of the consolidated financial statements have been included. The summary of significant accounting policies presented
below is designed to assist in understanding the Company’s financial statements. Such financial statements and accompanying notes
are the representations of the Company’s management, who are responsible for their integrity and objectivity. These accounting
policies conform to accounting principles generally accepted in the United States of America (“GAAP”) in all material respects
and have been consistently applied in preparing the accompanying financial statements. |
| Non-controlling Interests | Non-controlling interests Non-controlling interests represents the individual
shareholder’s proportionate share of 1% of equity interest in Jiangsu Meiyunmei Technology Inc. |
| Use of Estimates | USE OF ESTIMATES The preparation of financial statements in conformity
with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure
of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during
the reporting periods. Actual results could differ from those estimates. |
| Cash and Cash Equivalents | CASH AND CASH EQUIVALENTS Cash and cash equivalents include cash on hand and
on deposit at banking institutions as well as all highly liquid short-term investments with original maturities of 90 days or less. |
| Inventories | INVENTORIES Inventories are stated at the lower of cost or net
realizable value. Costs include the cost of purchasing of finished goods. The cost of inventories is calculated using the weighted average
method. Any excess of the cost over the net realizable value of each item of inventories is recognized as a provision for diminution in
the value of inventories. Net realizable value is the estimated selling price
in the normal course of business less any costs to complete and sell products. |
| Property, Plant and Equipment | PROPERTY, PLANT AND EQUIPMENT Property and equipment are stated at cost. The straight-line
depreciation method is used to compute depreciation over the estimated useful lives of the assets, as follows:
Items Useful life
Office equipment 3–5 years Expenditures for maintenance and repairs, which do
not materially extend the useful lives of the assets, are charged to expense as incurred. Expenditures for major renewals and betterments
which substantially extend the useful life of assets are capitalized. The cost and related accumulated depreciation of assets retired
or sold are removed from the respective accounts, and any gain or loss is recognized in the statement of income in other income and expenses. |
| Intangible Assets | INTANGIBLE ASSETS Intangible assets consist primarily of trademarks
and APP software. Intangible assets are amortized using the straight-line method with the following estimated useful lives:
Items Useful life
APP software 10 years
Trademarks 10 years |
| Impairment of Long-Lived Assets | IMPAIRMENT OF LONG-LIVED ASSETS The Company reviews the carrying value of intangible
assets for impairment whenever events and circumstances indicate that the carrying value of an asset may not be recoverable from the estimated
future cash flows expected to result from its use and eventual disposition. In cases where undiscounted expected future cash flows are
less than the carrying value, an impairment loss is recognized equal to an amount by which the carrying value exceeds the fair value of
assets. The factors considered by management in performing this assessment include current operating results, trends and prospects, the
manner in which the property is used, and the effects of obsolescence, demand, competition and other economic factors. Based on this assessment,
the Company recorded an impairment expense of $262,549 and $0 for the years ended December 31, 2020 and 2019, respectively. |
| Concentration of Risk | CONCENTRATION OF RISK The Company
incurs expense transactions that are denominated in RMB. A portion of the Company’s subsidiary’s assets and liabilities are
denominated in RMB. RMB is not freely convertible into foreign currencies. In the PRC, certain foreign exchange transactions are required
by law to be transacted only by authorized financial institutions at exchange rates set by the People’s Bank of China (“PBOC”).
Remittances in currencies other than RMB by the Company in China must be processed through the PBOC or other China foreign exchange regulatory
bodies that require certain supporting documentation in order to affect the remittance. As of December 31, 2020 and 2019, $617,810 and $110,151
of the Company’s cash were on deposit at financial institutions in the PRC where there currently is a rule or regulation requiring
such financial institutions to maintain insurance to cover bank deposits in the event of bank failure. The Company’s bank account
in the PRC is protected by deposit insurance up to RMB500,000. Financial instruments that potentially subject the
Company to concentrations of credit risk consist principally of cash and other receivable. Cash in bank amounted to $721,529 and $121,198
as of December 31, 2020 and 2019, respectively. Other receivable amounted to $19,782 and $22,657 as of December 31, 2020 and 2019, respectively. |
| Revenue Recognition | REVENUE RECOGNITION The Company adopted Accounting Standards Codification
(“ASC”) 606. ASC 606, Revenue from Contracts with Customers, establishes principles for reporting information about the nature,
amount, timing and uncertainty of revenue and cash flows arising from the entity’s contracts to provide goods or services to customers.
The core principle requires an entity to recognize revenue to depict the transfer of goods or services to customers in an amount that
reflects the consideration that it expects to be entitled to receive in exchange for those goods or services recognized as performance
obligations are satisfied. The Company has assessed the impact of the guidance
by performing the following five steps analysis: Step 1: Identify the
contract Step 2: Identify the
performance obligations Step 3: Determine the
transaction price Step 4: Allocate the
transaction price Step 5: Recognize revenue The Company recognizes revenue from the sale of jewelry,
food, daily necessities and household appliances through its retail shops for the years ended December 31, 2020 and 2019. Customer makes
full payment and picks up their purchases at time of purchase. The Company does not offer customers right of return. Sales represent the invoiced value of goods, net of
surcharges and value added tax (“VAT”), if any, and are recognized upon delivery of goods and passage of title. The Company had net revenue of $461,154 and $115,323
for the year ended December 31, 2020 and 2019, respectively. |
| Income Taxes | INCOME TAXES Under ASC 740, “Income Taxes,” deferred
tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial
statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are
measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to
be recovered or settled. Valuation allowances are established when it is more likely than not that some or all of the deferred tax assets
will not be realized. As of December 31, 2020 and 2019, there were no deferred taxes due to the uncertainty of the realization of net
operating loss or carry forward prior to expiration. |
| Income(Loss) Per Common Share | INCOME(LOSS) PER COMMON SHARE Basic income(loss) per common share excludes dilution
and is computed by dividing net income(loss) by the weighted average number of common shares outstanding during the period. Diluted loss
per common share reflect the potential dilution that could occur if securities or other contracts to issue common stock were exercised
or converted into common stock or resulted in the issuance of common stock that then shared in the loss of the entity. As of December
31, 2020, there are no outstanding dilutive securities. For years ended December 31, 2020 and 2019, the Company had net income(loss)
per common share, basic and diluted of $(0.15) and $(0.27), respectively. |
| Foreign Currency Translation | FOREIGN CURRENCY TRANSLATION The Company’s principal country of operations
is the PRC. The financial position and results of its operations are determined using RMB, the local currency, as the functional currency.
Our financial statements are reported using U.S. Dollars. The results of operations and the statement of cash flows denominated in foreign
currency are translated at the average rate of exchange during the reporting period. Assets and liabilities denominated in foreign currencies
at the balance sheet date are translated at the applicable rates of exchange in effect at that date. The equity denominated in the functional
currency is translated at the historical rate of exchange at the time of capital contribution. Because cash flows are translated based
on the average translation rate, amounts related to assets and liabilities reported on the statement of cash flows will not necessarily
agree with changes in the corresponding balances on the balance sheet. Translation adjustments arising from the use of different exchange
rates from period to period are included as a separate component of accumulated other comprehensive income included in statement of changes
in equity. Gains and losses from foreign currency transactions are included in the consolidated statement of income and comprehensive
income. The value of RMB against US$ and other currencies
may fluctuate and is affected by, among other things, changes in the PRC’s political and economic conditions. Any significant revaluation
of RMB may materially affect the Company’s financial condition in terms of US$ reporting. The following table outlines the currency
exchange rates that were used in creating the consolidated financial statements in this report:
December 31, 2020 December 31, 2019
Period-end spot rate US $1=RMB 6.5250 US $1=RMB 6.9618
Average rate US $1=RMB 6.9042 US $1=RMB 6.9081 |
| Fair Value of Financial Instruments | FAIR VALUE OF FINANCIAL INSTRUMENTS The Company follows guidance for accounting for fair
value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized
or disclosed at fair value in the financial statements on a recurring basis. Additionally, the Company adopted guidance for fair value
measurement related to nonfinancial items that are recognized and disclosed at fair value in the financial statements on a nonrecurring
basis. The guidance establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted
quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving
significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows: Level 1 inputs are quoted prices (unadjusted) in active
markets for identical assets or liabilities that the Company has the ability to access at the measurement date. Level 2 inputs are inputs other than quoted prices
included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 3 inputs are unobservable inputs for the asset
or liability. The carrying amounts of financial assets such as cash, prepaid expenses, and other receivable approximate their fair values
because of the short maturity of these instruments. |
| Lease | LEASE Effective January 1, 2020, the Company adopted the
new lease accounting standard using a modified retrospective transition method which allowed the Company not to recast comparative periods
presented in its consolidated financial statements. In addition, the Company elected the package of practical expedients, which allowed
the Company to not reassess whether any existing contracts contain a lease, to not reassess historical lease classification as operating
or finance leases, and to not reassess initial direct costs. The Company has not elected the practical expedient to use hindsight to determine
the lease term for its leases at transition. The Company combines the lease and non-lease components in determining the ROU assets and
related lease obligation. Adoption of this standard resulted in the recording of operating lease ROU assets and corresponding operating
lease liabilities as disclosed below and had no impact on accumulated deficit as of December 31, 2020. ROU assets and related lease obligations
are recognized at commencement date based on the present value of remaining lease payments over the lease term. Because
the Company sells only jewelry products in China, it has only one business segment. |
| Recent Accounting Pronouncements | RECENT ACCOUNTING PRONOUNCEMENTS Other recent accounting pronouncements issued by
the FASB (including its Emerging Issues Task Force) and the United States Securities and Exchange Commission did not or are not believed
by management to have a material impact on the Company’s present or future financial statements. |
