XML 123 R112.htm IDEA: XBRL DOCUMENT v3.22.2.2
Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities (Details) - USD ($)
 3 Months Ended 9 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Sep. 30, 2022
Sep. 30, 2021
Dec. 31, 2021
Dec. 31, 2017
Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities (Details) [Line Items]            
U.S. corporate income tax description     The U.S. Tax Reform signed into law on December 22, 2017 significantly modified the U.S. Internal Revenue Code by, among other things, reducing the statutory U.S. federal corporate income tax rate from 35% to 21% for taxable years beginning after December 31, 2017; limiting and/or eliminating many business deductions; migrating the U.S. to a territorial tax system with a one-time transition tax on a mandatory deemed repatriation of previously deferred foreign earnings of certain foreign subsidiaries; subject to certain limitations, generally eliminating U.S. corporate income tax on dividends from foreign subsidiaries; and providing for new taxes on certain foreign earnings. Taxpayers may elect to pay the one-time transition tax over eight years, or in a single lump sum.      
Income tax liability percentage     50.00%      
PRC tax, description     The CIT Law in China applies an income tax rate of 25% to all enterprises but grants preferential tax treatment to High-New Technology Enterprises. CBAK Power was regarded as a “High-new technology enterprise” pursuant to a certificate jointly issued by the relevant Dalian Government authorities. The certificate was valid for three years commencing from year 2021. Under the preferential tax treatment, CBAK Power was entitled to enjoy a tax rate of 15% for the years from 2021 to 2024 provided that the qualifying conditions as a High-new technology enterprise were met. Hitrans was regarded as a “High-new technology enterprise” pursuant to a certificate jointly issued by the relevant Zhejiang Government authorities. The certificate was valid for three years commencing from year 2021. Under the preferential tax treatment, Hitrans was entitled to enjoy a tax rate of 15% for the years from 2021 to 2024 provided that the qualifying conditions as a High-new technology enterprise were met.       
Net operating loss carry forwards, description     As of December 31, 2021 and September 30, 2022, the Company’s U.S. entity had net operating loss carry forwards of $103,580,741, of which $102,293 available to reduce future taxable income which will expire in various years through 2035 and $103,478,448 available to offset capital gains recognized in the succeeding 5 tax years and the Company’s PRC subsidiaries had net operating loss carry forwards of $43,929,161 and $49,881,467, respectively, which will expire in various years through 2022 to 2030.      
Valuation allowances (in Dollars) $ 33,493,905   $ 33,493,905   $ 36,278,909  
Income tax rate     50.00%      
United States Tax [Member] | Minimum [Member]            
Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities (Details) [Line Items]            
Taxable income rate           21.00%
United States Tax [Member] | Maximum [Member]            
Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities (Details) [Line Items]            
Taxable income rate           35.00%
Hong Kong Tax [Member]            
Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities (Details) [Line Items]            
Tax rate 16.50% 16.50% 3.00% 16.50%    
State Administration of Taxation, China [Member]            
Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities (Details) [Line Items]            
PRC tax administration description     the PRC Tax Administration and Collection Law, the statute of limitations is three years if the underpayment of taxes is due to computational errors made by the taxpayer or its withholding agent. The statute of limitations extends to five years under special circumstances, which are not clearly defined. In the case of a related party transaction, the statute of limitations is ten years. There is no statute of limitations in the case of tax evasion.