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INCOME TAX (Tables)

3 Months Ended

Sep. 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,  2015			September 30, 2015			September 30, 2015
		RMB			RMB			U.S. Dollars
Allowance for doubtful receivables		¥	1,072,279		¥	1,547,772		$	243,598
Net operating loss carry forward			669,819			210,783			33,173
Total deferred income tax assets		¥	1,742,098		¥	1,758,555		$	276,771

Deferred tax liability is comprised of the following:

		June 30,  2015			September 30, 2015			September 30, 2015
		RMB			RMB			U.S. Dollars
Income tax cost due to unpayable accounts		¥	180,186		¥	180,186		$	28,359
Total deferred income tax liability		¥	180,186		¥	180,186		$	28,359

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

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

		For the three months ended September 30,
		2014			2015			2015
		RMB			RMB			U.S. Dollars
Current income taxes		¥	32,279		¥	-		$	-
Deferred income taxes provision (benefit)			(2,034)			(16,457)			(2,590)
Provision for income tax		¥	30,245		¥	(16,457)			(2,590)

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- References

No definition available.

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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



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

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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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