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Taxes (Tables)

12 Months Ended

Jun. 30, 2021

Income Tax Disclosure [Abstract]

Schedule of income (loss) before income taxes

		For the years ended June 30,
		2021				2020				2019
PRC		$	14,814,221			$	9,266,586			$	6,082,916
Non-PRC			(6,493,761	)			(5,559,127	)			(9,183,561	)
		$	8,320,460			$	3,707,459			$	(3,100,645	)

Schedule of statutory rate to the company's effective tax rate

		For the years ended June 30,
		2021				2020				2019
PRC statutory income tax rate			25.0	%			25.0	%			25.0	%
Effect of income tax rate difference in other jurisdictions			19.1	%			36.8	%			(70.7	)%
Effect of tax rate changes on deferred taxes			(0.5	)%			4.5	%			3.6	%
Effect of PRC preferential tax rate and tax holidays			(5.3	)%			(7.8	)%			7.0	%
Research and development credits			(28.9	)%			(52.4	)%			53.4	%
Withholding tax			11.7	%			-				-
Intercompany transfers			7.5	%			-				-
Tax receivable			-				-				5.8	%
Deferred tax			(0.3	)%			(0.1	)%			(12.8	)%
Change in valuation allowances			(16.7	)%			12.1	%			(17.0	)%
Others			3.5	%			4.4	%			(0.3	)%
Effective tax rate			15.1	%			22.5	%			(6.0	)%

Schedule of provision (benefit) for income tax

		For the years ended June 30,
		2021				2020				2019
Current income tax		$	1,670,733			$	662,704			$	86,506
Deferred income tax			(413,609	)			172,740				100,109
Total provision for income tax expenses		$	1,257,124			$	835,444			$	186,615

Schedule of the deferred tax assets and liabilities

		As of June 30,
		2021				2020
Deferred tax assets:
Net operating loss carry forwards		$	611,315			$	1,589,884
Accrued expenses			181,730				150,184
Share of investee’s loss			12,823				7,123
Others			93,385				86,061
Valuation allowances			(291,480	)			(1,630,005	)
Total deferred tax assets		$	607,773			$	203,247
Deferred tax liabilities:
Intangible assets		$	154,022			$	160,911
Share of investee’s income			1,011				2,252
Total deferred tax liabilities		$	155,033			$	163,163

Schedule of unrecognized tax benefit

		2021				2020				2019
Balance at July 1		$	194,939			$	128,467			$	-
Increase			1,139,596				228,358				128,467
Decrease			(47,149	)			(157,906	)			-
Foreign currency translation adjustment			46,222				(3,980	)			-
Balance at June 30		$	1,333,608			$	194,939			$	128,467

Schedule of taxes payable

		As of June 30,
		2021				2020
VAT payable		$	770,853			$	532,649
Corporate income tax payable			40,211				225,311
Withholding tax payable			275,208				194,747
Disability insurance fund payable			565,806				438,759
Other tax payables			62,931				35,148
Total tax payables		$	1,715,009			$	1,426,614

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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.

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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.

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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.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of the change in unrecognized tax benefits.

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Tabular disclosure of unrecognized tax benefits for which a material change is reasonably possible in the next twelve months, typically including the nature of the uncertainty, the event(s) that could cause a material change, and an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made. An unrecognized tax benefit is the difference between a tax position taken in a tax return and the amounts recognized in the financial statements for which it is more likely than not, based on the technical merits of the position, that the tax position will not be sustained upon examination.

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