XML 53 R41.htm IDEA: XBRL DOCUMENT
v3.6.0.2

Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities (Tables) | 3 Months Ended
--- | ---
Dec. 31, 2016
SCHEDULE OF INCOME TAXES [Table Text Block] |
|  |  | Three months ended December 31, |
|  |  | 2016 |  |  | 2016 |
| PRC income tax: |  |  |  |  |  |
| Current | $ | - |  | $ | - |
| Deferred |  | 72,067 |  |  | - |
|  | $ | 72,067 |  | $ | - |
SCHEDULE OF INCOME TAX RECONCILIATION [Table Text Block] |
|  |  | Three months ended December 31, |
|  |  | 2015 |  |  | 2016 |
| Loss before income taxes | $ | (2,060,606 | ) | $ | (2,194,397 | )
| United States federal corporate income tax rate |  | 35% |  |  | 35% |
| Income tax credit computed at United States statutory corporate income tax rate |  | (721,212 | ) |  | (768,039 | )
| Reconciling items: |  |  |  |  |  |
| Rate differential for PRC earnings |  | 163,796 |  |  | 169,700 |
| Non-deductible expenses |  | 14,786 |  |  | 53,326 |
| Share based payments |  | 130,712 |  |  | 120,778 |
| Valuation allowance on deferred tax assets |  | 499,600 |  |  | 424,235 |
| Others |  | (15,615 | ) |  | - |
| Income tax expenses | $ | 72,067 |  | $ | - |
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES [Table Text Block] |
|  |  | September 30, |  |  | December 31, |
|  |  | 2016 |  |  | 2016 |
| Deferred tax assets |  |  |  |  |  |
| Trade accounts receivable | $ | 711,944 |  | $ | 692,736 |
| Inventories |  | 160,222 |  |  | 254,852 |
| Property, plant and equipment |  | 156,628 |  |  | 373,287 |
| Net operating loss carried forward |  | 37,923,110 |  |  | 38,055,264 |
| Valuation allowance |  | (38,951,904 | ) |  | (39,376,139 | )
| Deferred tax assets, non-current | $ | - |  | $ | - |
| Deferred tax liabilities, non-current | $ | - |  | $ | - |
Schedule of Unrecognized Tax Benefits [Table Text Block] |
|  |  | Gross UTB |  |  | Surcharge |  |  | Net UTB |
| Balance as of October 1, 2016 | $ | 6,900,704 |  | $ | - |  | $ | 6,900,704 |
| Increase in unrecognized tax benefits taken in current period |  | 160,436 |  |  | - |  |  | 160,436 |
| Balance as of December 31, 2016 | $ | 7,061,140 |  | $ | - |  | $ | 7,061,140 |

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 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in unrecognized tax benefits, excluding amounts pertaining to examined tax returns. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_ScheduleOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration