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TAXES (Tables)

12 Months Ended

Sep. 30, 2022

TAXES.

Schedule of income before income taxes

Income before income taxes is derived from the following jurisdiction:

​

​	​	​	​	​	​	​	​	​	​
​	​	For the year ended
​	​	September 30,
​		2022			2021			2020
China		$	2,936,530		$	3,252,583		$	5,805,349
Cayman Islands	​		(1,375,971)	​		110,694	​		—
Total	​	$	1,560,559	​	$	3,363,277	​	$	5,805,349

​

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,
​	​	2022		​	2021		​	2020
Current income taxes		$	4,464		$	301,320		$	951,403
Deferred income taxes	​		189,838	​		(46,187)	​		(86,495)
Total	​	$	194,302	​	$	255,133	​	$	864,908

​

Schedule of significant deferred tax assets and liabilities

Temporary differences and carryforwards of the Company, its subsidiaries, the VIE and VIE’s subsidiaries that created significant deferred tax assets and liabilities are as follows:

​

​	​	​	​	​	​	​
​		As of			As of
​	​	September 30, 2022		​	September 30, 2021
Deferred tax assets:		​			​
Allowance for doubtful accounts and inventory provision	​	$	82,111	​	$	51,122
NOL Carryforwards	​		79,588	​		262,701
Deferred government grants	​		51,177	​		113,297
Total deferred tax assets	​	$	212,876	​	$	427,120

​

Schedule of reconciliation of the statutory rates to the effective tax rate

The following table reconciles the statutory rates to the Company, its subsidiaries, the VIE and VIE’s subsidiaries’ effective tax rate:

​

​	​	​	​	​	​	​	​
​	​	For the year ended
​	​	September 30,
​	​	2022	​	2021	​	2020
China Statutory income tax rate		25.0	%	25.0	%	25.0	%
Effect of favorable income tax rate in the PRC		(11)	%	(13.6)	%	(10.5)	%
Permanent difference		(1.6)	%	(3.8)	%	0.4	%
Effective tax rate		12.5	%	7.6	%	14.9	%

​

Schedule of taxes payable

The Company, its subsidiaries, the VIE and VIE’s subsidiaries’ taxes payable consists of the following:

​

​	​	​	​	​	​	​
​		September 30,			September 30,
​	​	2022		​	2021
VAT tax payable	​	$	556,022	​	$	64,129
Corporate income tax payable	​		142,255	​		148,204
Business and other taxes payable	​		117,534	​		92,972
Total	​	$	815,811	​	$	305,305

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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.

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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.

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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.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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