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INCOME TAX (Tables)

12 Months Ended

Jun. 30, 2015

Income Tax Disclosure [Abstract]

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

Deferred tax asset is comprised of the following:

		June 30, 2014			June 30, 2015			June 30, 2015
		RMB			RMB			U.S. Dollars
Allowance for doubtful receivables		¥	1,209,961		¥	1,072,279		$	176,107
Net operating loss carry forward			-			669,819			110,008
Total deferred income tax assets		¥	1,209,961		¥	1,742,098		$	286,115

Deferred tax liability is comprised of the following:

		June 30, 2013			June 30, 2015			June 30, 2015
		RMB			RMB			U.S. Dollars
Income tax cost due to unpayable accounts		¥	180,186		¥	180,186		$	29,593
Total deferred income tax liability		¥	180,186		¥	180,186		$	29,593

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

Following is a reconciliation of income tax at the effective rate to income tax at the calculated statutory rates:

		For the year ended			For the year ended			For the year ended
		June 30, 2014			June 30, 2015			June 30, 2015
		RMB			RMB			U.S. Dollars
Income tax calculated at statutory rates		¥	3,073,289		¥	(6,108,744)		$	(1,003,276)
Nondeductible expenses (non-taxable income)			115,054			5,335,231			876,237
Benefit of favorable rate for high-technology companies			(1,229,316)			385,650			63,338
Benefit of revenue exempted from enterprise income tax			(794,651)			(190,614)			(31,306)
Deferred income tax (benefit)			(203,240)			137,683			22,612
Over-accrued tax of prior year			-			(2,111,281)			(346,748)
Provision (benefit) for income tax		¥	961,136		¥	(2,552,075)		$	(419,143)

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

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

		For the years ended June 30,
		2014			2015			2015
		RMB			RMB			U.S. Dollars
Current income taxes		¥	1,164,376		¥	(2,019,938)		$	(331,746)
Deferred income taxes provision (benefit)			(203,240)			(532,137)			(87,397)
Provision for income tax		¥	961,136		¥	(2,552,075)		$	(419,143)

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- 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



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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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 740



-SubTopic 10



-Section 50



-Paragraph 2



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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.

+ 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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