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INCOME TAX (Tables)

6 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Deferred tax assets are comprised of the following:

		June 30,  2013			December 31,  2013			December 31,  2013
		RMB			RMB			U.S. Dollars
Allowance for doubtful receivables		¥	1,006,721		¥	1,038,932		$	170,027
Total deferred income tax assets		¥	1,006,721		¥	1,038,932		$	170,027

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The Company’s tax provision (benefit) is comprised of the following:

		For the three months ended December 31,
		2012			2013			2013
		RMB			RMB			U.S. Dollars
Current income tax provision		¥	448,908		¥	1,295,941		$	212,088
Deferred income taxes benefit			(25,600)			(44,079)			(7,214)
Provision for income tax		¥	423,308		¥	1,251,862		$	204,874

		For the six months ended December 31,
		2012			2013			2013
		RMB			RMB			U.S. Dollars
Current income taxes		¥	448,908		¥	1,491,400		$	244,076
Deferred income taxes provision (benefit)			6,024			(32,211)			(5,272)
Provision for income tax		¥	454,932		¥	1,459,189		$	238,804

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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://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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- 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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