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Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities (Tables)

12 Months Ended

Sep. 30, 2013

SCHEDULE OF INCOME TAXES [Table Text Block]

			2012			2013
	PRC income tax:
	Current	$	277,136		$	293,678
	Deferred		2,116,630			5,826,286
		$	2,393,766		$	6,119,964

SCHEDULE OF INCOME TAX RECONCILIATION [Table Text Block]

			2012			2013
	Loss before income taxes	$	(63,413,629	)	$	(109,909,115	)
	United States federal corporate income tax rate		35%			35%
	Income tax credit computed at United States statutory corporate income tax rate		(22,194,770	)		(38,468,190	)
	Reconciling items:
	Valuation allowance on deferred tax assets		13,755,316			32,655,405
	Rate differential for PRC earnings		3,231,102			10,496,825
	Non-deductible expenses		7,043,552			1,096,198
	Share based payments		281,430			125,652
	Under-provision in prior years		277,136			214,074
	Provision for income taxes	$	2,393,766		$	6,119,964

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES [Table Text Block]

			2012			2013
	Deferred tax assets
	Short-term
	Trade accounts receivable	$	8,651,151		$	5,530,324
	Inventories		3,104,830			5,365,802
	Accrued expenses and other payables		597,130			865,002
	Valuation allowance		(8,353,068	)		(11,761,128	)
	Short-term deferred tax assets		4,000,043			-
	Long-term
	Property, plant and equipment		4,877,766			17,826,415
	Net operating loss carried forward		12,271,943			26,833,658
	Valuation allowance		(15,412,728	)		(44,660,073	)
	Long-term deferred tax assets		1,736,981			-
	Total net deferred tax assets	$	5,737,024		$	-
	Deferred tax liabilities:
	Long-term
	Property, plant and equipment	$	(759,394	)	$	(779,814	)
	Net deferred tax liabilities	$	(759,394	)	$	(779,814	)

X

- 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://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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X

- 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://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

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X

- 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://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

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