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TAXES (Tables) | 12 Months Ended
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Sep. 30, 2020
TAXES. |
Schedule of significant components of the provision for income taxes | Significant components of the provision for income taxes were as follows:
|  | For the year ended
|  | September 30,
|  | 2020 |  | 2019 |  | 2018
Current income taxes |  | $ | 951,403 |  | $ | 984,785 |  | $ | 927,564
Deferred income taxes |  |  | (86,495) |  |  | 48,645 |  |  | 15,799
Total |  | $ | 864,908 |  | $ | 1,033,440 |  | $ | 943,363
Schedule of significant deferred tax assets and liabilities | Temporary differences and carryforwards of the Company that created significant deferred tax assets and liabilities are as follows:
|  | As of |  | As of
|  | September 30, 2020 |  | September 30, 2019
Deferred tax assets: |  |  |  |  |  |
Allowance for doubtful accounts and inventory provision |  | $ | 36,451 |  | $ | 49,660
NOL Carryforwards |  |  | 158,758 |  |  | 5,202
Deferred government grants |  |  | 166,041 |  |  | 204,522
Total deferred tax assets |  | $ | 361,250 |  | $ | 259,384
Schedule of reconciliation of the statutory rates to the effective tax rate | The following table reconciles the statutory rates to the Company’s effective tax rate:
|  | For the year ended |
|  | September 30, |
|  | 2020 |  | 2019 |  | 2018 |
China Statutory income tax rate |  | 25 | % | 25.0 | % | 25.0 | %
Effect of favorable income tax rate in the PRC |  | (10.5) | % | (10.2) | % | (10.1) | %
Non-deductible permanent difference |  | 0.4 | % | 0.1 | % | 0.4 | %
Effective tax rate |  | 14.9 | % | 14.9 | % | 15.3 | %
Schedule of taxes payable | The Company’s taxes payable consists of the following:
|  | September 30, |  | September 30,
|  | 2020 |  | 2019
VAT tax payable |  | $ | 644,244 |  | $ | 45,571
Corporate income tax payable |  |  | 631,590 |  |  | 277,132
Business and other taxes payable |  |  | 107,348 |  |  | 25,227
Total |  | $ | 1,383,182 |  | $ | 347,930

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
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