JS Beauty Land Network Technology (JSBL) 10-Q 16 Sep 21 2021 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2021	Sep. 01, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2021
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	000-55963
Entity Registrant Name	JS BEAUTY LAND NETWORK TECHNOLOGY INC.
Entity Central Index Key	0001745931
Entity Tax Identification Number	83-1365356
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	No. 99, Taihu Road
Entity Address, Address Line Two	Yancheng
Entity Address, City or Town	Jiangsu Province
Entity Address, Country	CN
City Area Code	778
Local Phone Number	888-2886
Title of 12(b) Security	Common Stock, par value $0.001
Trading Symbol	JSBL
Entity Current Reporting Status	Yes
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		2,676,428

Condensed Consolidated Balance

Condensed Consolidated Balance Sheet (Unaudited) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Current Assets
Cash and cash equivalents	$ 943,636	$ 721,529
Prepaid expense		10,666
Other receivable	21,368	19,782
Due from related party	4,017	3,975
Total Current Assets	969,021	755,952
Right-of-use asset	101,160	127,778
Property And Equipment, Net	5,590	6,760
Total Assets	1,075,771	890,489
Current Liabilities
Accrued liabilities	31,435	36,690
Due to related party	107,563	106,452
Tax payable		10,453
Other payable	131,744	131,750
Lease liability-current	70,698	68,319
Shares to be issued	292,931	98,000
Total Current Liabilities	634,371	451,664
Lease liability	24,321	59,459
Total Liabilities	658,692	511,123
Stockholders’ Equity
Common stock, $0.001 par value, 100,000,000 shares authorized; 2,676,428 and 2,556,428 shares issued and outstanding at June 30, 2021 and December 31, 2020	2,676	2,556
Additional paid in capital	1,417,512	1,294,405
Accumulated deficit	(1,084,267)	(967,401)
Accumulated other comprehensive income	87,614	56,390
Total JS Beauty Land Network Technology Inc.’ Equity	423,535	385,950
Non-controlling interest	(6,456)	(6,583)
Total Stockholders’ Equity	417,079	379,367
Total Liabilities and Stockholders’ Equity	$ 1,075,771	$ 890,490

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheet (Unaudited) (Parenthetical) - $ / shares	Jun. 30, 2021	Dec. 31, 2020
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	2,676,428	2,556,428
Common stock, shares outstanding	2,676,428	2,556,428

Condensed Consolidated Statemen

Condensed Consolidated Statement of Operations and Comprehensive Income (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Income Statement [Abstract]
Revenue	$ 16,090	$ 177,979	$ 16,090	$ 228,856
Cost of goods sold	12,732	68,398	12,732	90,570
Gross Profit	3,358	109,581	3,358	138,286
Operating expenses
Selling expense
General and administrative	47,188	54,367	118,676	99,403
Operating expenses	47,188	54,367	118,676	99,403
Operating income (loss)	(43,830)	55,214	(115,318)	38,883
Other income (expense)
Interest income	463	66	907	137
Interest expense	(1,613)	(1,472)	(3,220)	(2,966)
Other income (expense), net	(1,150)	(1,406)	(2,313)	(2,829)
Net income (loss)	(44,980)	53,808	(117,631)	36,054
Less: net income (loss) attributable to non-controlling interest	(211)	791	(765)	793
Net income (loss) attributable to JS Beauty Land Network Technology Inc.	(44,769)	53,017	(116,866)	35,261
Other comprehensive income (loss)
Foreign currency translation (loss) gain	32,242	2,689	32,116	(5,682)
Less: foreign currency translation gain attributable to non-controlling interest	322	27	892	51
Total Comprehensive Income (Loss) Attributable to JS Beauty Land Network Technology Inc.	$ (12,849)	$ 55,679	$ (85,642)	$ 29,528
Income(Loss) per share - basic and diluted	$ (0.02)	$ 0.02	$ (0.04)	$ 0.02
Weighted average shares- basic and diluted	2,670,384	2,216,428	2,641,257	2,204,560

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Dec. 31, 2019	$ 2,136	$ 868,438	$ (623,311)	$ 10,625	$ (4,669)	$ 253,219
Beginning balance, shares at Dec. 31, 2019	2,136,428
Imputed interest expense		2,953				2,953
Share issuance for subscription received in prior period	$ 80	79,920				80,000
Share issuance for subscription received in prior period, shares	80,000
Net loss			35,261		793	36,054
Accumulated other comprehensive income				(5,733)	51	(5,682)
Ending balance, value at Jun. 30, 2020	$ 2,216	951,311	(588,050)	4,892	(3,825)	366,544
Ending balance, shares at Jun. 30, 2020	2,216,428
Beginning balance, value at Mar. 31, 2020	$ 2,216	949,831	(641,067)	2,230	(4,643)	308,567
Beginning balance, shares at Mar. 31, 2020	2,216,428
Imputed interest expense		1,480				1,480
Net loss			53,017		791	53,808
Accumulated other comprehensive income				2,662	27	2,689
Ending balance, value at Jun. 30, 2020	$ 2,216	951,311	(588,050)	4,892	(3,825)	366,544
Ending balance, shares at Jun. 30, 2020	2,216,428
Beginning balance, value at Dec. 31, 2020	$ 2,556	1,294,405	(967,401)	56,390	(6,583)	379,367
Beginning balance, shares at Dec. 31, 2020	2,556,428
Imputed interest expense		3,227				3,227
Share issuance for subscription received in prior period	$ 120	119,880				120,000
Share issuance for subscription received in prior period, shares	120,000
Net loss			(116,866)		(765)	(117,631)
Accumulated other comprehensive income				31,224	892	32,116
Ending balance, value at Jun. 30, 2021	$ 2,676	1,417,512	(1,084,267)	87,614	(6,456)	417,079
Ending balance, shares at Jun. 30, 2021	2,676,428
Beginning balance, value at Mar. 31, 2021	$ 2,654	1,393,897	(1,039,498)	55,694	(6,567)	406,180
Beginning balance, shares at Mar. 31, 2021	2,654,428
Imputed interest expense		1,637				1,637
Share issuance for cash	$ 22	21,978				22,000
Share issuance for cash, shares	22,000
Net loss			(44,769)		(211)	(44,980)
Accumulated other comprehensive income				31,920	322	32,242
Ending balance, value at Jun. 30, 2021	$ 2,676	$ 1,417,512	$ (1,084,267)	$ 87,614	$ (6,456)	$ 417,079
Ending balance, shares at Jun. 30, 2021	2,676,428

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (117,631)	$ 36,054
Non-cash adjustment to reconcile net loss to net cash:
Depreciation and amortization	1,240	1,862
Imputed interest expense	3,227	2,953
Changes in Operating Assets and Liabilities:
Account receivable		(1,954)
Prepaid expense	10,757
Other receivable	(1,373)	4,075
Inventory		21,996
Right-of-use asset	(6,128)
Accrued liabilities	(5,256)	(304)
Payroll payable		(3,374)
Tax payable	(10,542)	5,788
Other payable	(8)	(5,375)
NET CASH PROVIDED BY(USED IN) OPERATING ACTIVITIES	(125,714)	61,721
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of intangible assets		(221)
NET CASH USED IN INVESTING ACTIVITIES		(221)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from shares to be issued	292,931	105,000
Proceeds from issuance of shares	22,000
NET CASH PROVIDED BY FINANCING ACTIVITIES	314,931	105,000
NET INCREASE IN CASH AND CASH EQUIVALENTS	189,217	166,500
EFFECT OF EXCHANGE RATE ON CASH AND CASH EQUIVALENTS	32,890	(138)
CASH AND CASH EQUIVALENTS:
Cash Balance, Beginning of Period	721,529	121,198
Cash Balance, End of Period	943,636	287,560
SUPPLEMENTAL DISCLOSURES:
Cash paid for income tax
Cash paid for interest

NATURE OF OPERATIONS AND SUMMAR

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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 The outbreak of COVID-19 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 2021. Due to the negative impact of COVID-19 on domestic and global economy, the extent to which COVID-19 will affect our results of operations and future financial results in the long term remains uncertain. Other financial impact could occur though such potential impact is unknown at this time. Jewelry business is a traditional industry, inventory can be held huge capital, result is sales profit is low. Since 2021, JS has implemented the transformation plan. After building its own web-famous platform, JS has eliminate the inventory and used the new modern sales model to create a new sales platform base and realize a new model of sales. BASIS OF PRESENTATION The Company’s unaudited condensed consolidated financial statements are prepared in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”) and in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). The unaudited condensed 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 unaudited condensed consolidated financial statements have been included. The summary of significant accounting policies presented below is designed to assist in understanding the Company’s unaudited condensed financial statements. Such unaudited 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 unaudited financial statements. Certain information and footnote disclosures normally present in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) were omitted pursuant to such rules and regulations. The results for the period ended June 30, 2021 are not necessarily indicative of the results to be expected for the year ending December 31, 2021. Non-controlling interests Non-controlling interests represents the individual shareholder’s proportionate share of 1 USE OF ESTIMATES The preparation of unaudited 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. 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.

RISKS AND UNCERTAINTIES

RISKS AND UNCERTAINTIES	6 Months Ended
	Jun. 30, 2021
Risks And Uncertainties
RISKS AND UNCERTAINTIES	NOTE 2 - RISKS AND UNCERTAINTIES The outbreak of COVID-19 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 2021. Due to the negative impact of COVID-19 on domestic and global economy, the extent to which COVID-19 will affect our results of operations and future financial results in the long term remains uncertain. Other financial impact could occur though such potential impact is unknown at this time. 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 June 30, 2021 and December 31, 2020, $ 886,298 617,810 500,000 Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and other receivable. Cash in bank amounted to $ 943,636 721,519 21,368 19,782

GOING CONCERN

GOING CONCERN	6 Months Ended
	Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 3 - GOING CONCERN The Company has generated revenue since inception to date and has sustained operating loss of $ 117,631 334,650 1,084,267 The accompanying financial statements have been prepared assuming that the Company will continue as a going concern; however, the above condition raises substantial doubt about the Company’s ability to do so. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern. In order to maintain its current level of operations, the Company will require additional working capital from either cash flow from operations or from the sale of its equity. However, the Company currently has no commitments from any third parties for the purchase of its equity. If the Company is unable to acquire additional working capital, it will be required to significantly reduce its cu xbrlrrent level of operations.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 – PROPERTY AND EQUIPMENT As of June 30, 2021 and December 31, 2020, the Company had gross property and equipment of $ 12,421 12,291 6,832 5,531 621 565 1,240 1,140

RELATED PARTIES

RELATED PARTIES	6 Months Ended
	Jun. 30, 2021
Related Party Transactions [Abstract]
RELATED PARTIES	NOTE 5 - RELATED PARTIES Due from a related party amounted to $ 4,017 3,975 Due to related parties amounted to $ 107,563 106,452 6 3,227 2,953 Our directors have not been compensated for the services.

OTHER PAYABLE

OTHER PAYABLE	6 Months Ended
	Jun. 30, 2021
Other Liabilities Disclosure [Abstract]
OTHER PAYABLE	NOTE 6 – OTHER PAYABLE Other payable amounted to $ 131,744 131,750

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	6 Months Ended
	Jun. 30, 2021
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 7 - STOCKHOLDERS’ EQUITY The Company is authorized to issue 100,000,000 10,000,000 no 2,676,428 2,556,428 In October 2020, the Company sold 39,000 1.0 39,000 In November 2020, the Company sold 50,000 1.0 50,000 In December 2020, the Company sold 9,000 1.0 9,000 In January 2021, the Company sold 7,000 1.0 7,000 In February 2021, the Company sold 2,000 1.0 2,000 In March 2021, the Company sold 13,000 1.0 13,000 In April 2021, the Company sold 1,000 1.0 1,000 In May 2021, the Company sold 57,131 1.0 57,131 In June 2021, the Company sold 234,800 1.0 234,800 7,300 227,500

LEASE

LEASE	6 Months Ended
	Jun. 30, 2021
Lease
LEASE	NOTE 8 – LEASE MYM has entered into a operating leases agreement with Nanjing Dongfang Shihua Real Estate Co., Ltd. The lease term of the office space is from November 1, 2019 to October 31, 2022. 5,839 39,647 For the six months ended June 30, 2021, the Company recognized approximately $ 36,765 Because the rate implicit in each lease is not readily determinable, the Company uses its incremental borrowing rate to determine the present value of the lease payments. Information related to the Company’s operating ROU assets and related lease liabilities are as follows: SCHEDULE OF OPERATING ROU ASSETS AND RELATED LEASE LIABILITIES Six months ended June 30, 2021 Cash paid for operating lease liabilities $ 36,765 Weighted-average remaining lease term 1.33 Weighted-average discount rate 4.75 % Minimum future lease payments $ 95,019 The following table presents the amortization of the Company’s lease liabilities under ASC 842 for each of the following years ending June 30: SCHEDULE OF MATURITY LEASE LIABILITIES June 31 20201 2022 $ 70,698 2023 24,321 Total $ 95,019

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9 – SUBSEQUENT EVENTS In accordance with ASC 855-10, the Company has analyzed its operations subsequent to June 30, 2021 to the date these financial statements were issued. In July 2021, the Company issued 1,000 7,300 Other than the above stated Subsequent Event, the Company has evaluated the existence of events and transactions subsequent to the balance sheet date through the date the consolidated financial statements were issued and has determined that there were no significant subsequent events or transactions that would require recognition or disclosure in the financial statements.

NATURE OF OPERATIONS AND SUMM_2

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2021
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 The outbreak of COVID-19 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 2021. Due to the negative impact of COVID-19 on domestic and global economy, the extent to which COVID-19 will affect our results of operations and future financial results in the long term remains uncertain. Other financial impact could occur though such potential impact is unknown at this time. Jewelry business is a traditional industry, inventory can be held huge capital, result is sales profit is low. Since 2021, JS has implemented the transformation plan. After building its own web-famous platform, JS has eliminate the inventory and used the new modern sales model to create a new sales platform base and realize a new model of sales.
BASIS OF PRESENTATION	BASIS OF PRESENTATION The Company’s unaudited condensed consolidated financial statements are prepared in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”) and in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). The unaudited condensed 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 unaudited condensed consolidated financial statements have been included. The summary of significant accounting policies presented below is designed to assist in understanding the Company’s unaudited condensed financial statements. Such unaudited 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 unaudited financial statements. Certain information and footnote disclosures normally present in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) were omitted pursuant to such rules and regulations. The results for the period ended June 30, 2021 are not necessarily indicative of the results to be expected for the year ending December 31, 2021. Non-controlling interests Non-controlling interests represents the individual shareholder’s proportionate share of 1
USE OF ESTIMATES	USE OF ESTIMATES The preparation of unaudited 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.
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.

LEASE (Tables)

LEASE (Tables)	6 Months Ended
	Jun. 30, 2021
Lease
SCHEDULE OF OPERATING ROU ASSETS AND RELATED LEASE LIABILITIES	Information related to the Company’s operating ROU assets and related lease liabilities are as follows: SCHEDULE OF OPERATING ROU ASSETS AND RELATED LEASE LIABILITIES Six months ended June 30, 2021 Cash paid for operating lease liabilities $ 36,765 Weighted-average remaining lease term 1.33 Weighted-average discount rate 4.75 % Minimum future lease payments $ 95,019
SCHEDULE OF MATURITY LEASE LIABILITIES	The following table presents the amortization of the Company’s lease liabilities under ASC 842 for each of the following years ending June 30: SCHEDULE OF MATURITY LEASE LIABILITIES June 31 20201 2022 $ 70,698 2023 24,321 Total $ 95,019

NATURE OF OPERATIONS AND SUMM_3

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	Jun. 30, 2021	Aug. 06, 2018
Jiangsu Meiyunmei Technology Inc [Member]
Business Acquisition [Line Items]
Non controlling interest percentage	1.00%	99.00%

RISKS AND UNCERTAINTIES (Detail

RISKS AND UNCERTAINTIES (Details Narrative)	Jun. 30, 2021USD ($)	Jun. 30, 2021CNY (¥)	Dec. 31, 2020USD ($)
SEC Schedule, 12-18, Supplemental Information, Property-Casualty Insurance Underwriters [Line Items]
Cash deposit at financial institutions	$ 886,298		$ 617,810
Cash and cash equivalents	943,636		721,519
Other receivables	$ 21,368		$ 19,782
Maximum [Member]
SEC Schedule, 12-18, Supplemental Information, Property-Casualty Insurance Underwriters [Line Items]
Cash deposit at financial institutions | ¥		¥ 500,000

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Operating loss	$ 44,980	$ (53,808)	$ 117,631	$ (36,054)
Working capital	334,650		334,650
Accumulated deficit	$ 1,084,267		$ 1,084,267		$ 967,401

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Property and equipment, gross	$ 12,421		$ 12,421		$ 12,291
Accumulated depreciation	6,832		6,832		$ 5,531
Depreciation expenses	$ 621	$ 565	$ 1,240	$ 1,140

RELATED PARTIES (Details Narrat

RELATED PARTIES (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Related Party Transaction [Line Items]
Due from related party	$ 4,017		$ 3,975
Due to related party	107,563		$ 106,452
Imputed interest expense	$ 3,227	$ 2,953
Two Related Parties [Member]
Related Party Transaction [Line Items]
Loan interest rate	6.00%

OTHER PAYABLE (Details Narrativ

OTHER PAYABLE (Details Narrative) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Other Liabilities Disclosure [Abstract]
Other payable	$ 131,744	$ 131,750

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	1 Months Ended										6 Months Ended
	Jul. 31, 2021	Jun. 30, 2021	May 31, 2021	Apr. 30, 2021	Mar. 31, 2021	Feb. 28, 2021	Jan. 31, 2021	Dec. 31, 2020	Nov. 30, 2020	Oct. 31, 2020	Jun. 30, 2021
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Common stock, shares authorized		100,000,000						100,000,000			100,000,000
Preferred stock, shares authorized		10,000,000									10,000,000
Preferred stock, shares issued		0						0			0
Preferred stock, shares outstanding		0						0			0
Common stock, shares issued		2,676,428						2,556,428			2,676,428
Common stock, shares outstanding		2,676,428						2,556,428			2,676,428
Shares to be issued											227,500
Subsequent Event [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Number of shares issue during the period	7,300
24 Unrelated Parties [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Number of common stock shares sold										39,000
Sale of stock price per share										$ 1
Number of common stock sold, value										$ 39,000
50 Unrelated Parties [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Number of common stock shares sold									50,000
Sale of stock price per share									$ 1
Number of common stock sold, value									$ 50,000
9 Unrelated Parties [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Number of common stock shares sold								9,000
Sale of stock price per share								$ 1
Number of common stock sold, value								$ 9,000
7 Unrelated Parties [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Number of common stock shares sold							7,000
Sale of stock price per share							$ 1
Number of common stock sold, value							$ 7,000
2 Unrelated Parties [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Number of common stock shares sold						2,000
Sale of stock price per share						$ 1
Number of common stock sold, value						$ 2,000
13 Unrelated Parties [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Number of common stock shares sold					13,000
Sale of stock price per share					$ 1
Number of common stock sold, value					$ 13,000
1 Unrelated Parties [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Number of common stock shares sold				1,000
Sale of stock price per share				$ 1
Number of common stock sold, value				$ 1,000
31 Unrelated Parties [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Number of common stock shares sold			57,131
Sale of stock price per share			$ 1
Number of common stock sold, value			$ 57,131
186 Unrelated Parties [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Number of common stock shares sold		234,800
Sale of stock price per share		$ 1									$ 1
Number of common stock sold, value		$ 234,800

SCHEDULE OF OPERATING ROU ASSET

SCHEDULE OF OPERATING ROU ASSETS AND RELATED LEASE LIABILITIES (Details)	6 Months Ended
	Jun. 30, 2021USD ($)
Lease
Cash paid for operating lease liabilities	$ 36,765
Weighted-average remaining lease term	1 year 3 months 29 days
Weighted-average discount rate	4.75%
Minimum future lease payments	$ 95,019

SCHEDULE OF MATURITY LEASE LIAB

SCHEDULE OF MATURITY LEASE LIABILITIES (Details)	Jun. 30, 2021USD ($)
Lease
2022	$ 70,698
2023	24,321
Total	$ 95,019

LEASE (Details Narrative)

LEASE (Details Narrative) - 6 months ended Jun. 30, 2021	USD ($)	CNY (¥)
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Management fee, per month	$ 5,839	¥ 39,647
Lease cost	$ 36,765
Operating Lease Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Lease description	The lease term of the office space is from November 1, 2019 to October 31, 2022.

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member]	1 Months Ended
	Jul. 31, 2021shares
April 2021 [Member]
Subsequent Event [Line Items]
Number of common stock shares sold	1,000
June 2021 [Member]
Subsequent Event [Line Items]
Number of common stock shares sold	7,300