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Taxes (Tables) | 6 Months Ended
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Mar. 31, 2024
Taxes [Abstract] |
Schedule of Components of the Income Tax Provision | The components of the income tax provision are as follows:
|  | For the six months ended March 31, |
|  | 2024 |  |  | 2023 |
Current income tax |  | $ | 138,781 |  |  | $ | 180,842 |
Deferred income tax |  |  | - |  |  |  | - |
Total provision for income taxes |  | $ | 138,781 |  |  | $ | 180,842 |
Schedule of PRC Statutory Rates to the Company’s Effective Tax Rate | The following table reconciles PRC statutory rates to the Company’s effective tax rate:
|  | For the six months ended March 31, |
|  | 2024 |  |  | 2023 |
Income (benefit) expense computed based on PRC statutory rate |  | $ | (413,846 | ) |  | $ | (870,439 | )
Tax effect of different tax rates in other jurisdictions |  |  | 68,526 |  |  |  | 576,986 |
Tax effect of unrecognized loss |  |  | 272,558 |  |  |  | 205,489 |
Change in valuation allowance |  |  | 186,122 |  |  |  | 229,207 |
Non-deductible items and others* |  |  | 25,421 |  |  |  | 39,599 |
Income tax expense |  | $ | 138,781 |  |  | $ | 180,842 |
* | Non-deductible items and others represent excess expenses and losses not deductible for PRC tax purpose.
Schedule of Deferred Tax Assets and Liabilities | The following table summarizes deferred tax assets and liabilities resulting from differences between financial accounting basis and tax basis of assets and liabilities:
|  | March 31, 2024 |  |  | September 30, 2023 |
Deferred tax assets: |  |  |  |  |  |
Net operating loss carry-forward |  | $ | 1,170,418 |  |  | $ | 974,439 |
Allowance of doubtful accounts |  |  | 3,402 |  |  |  | 3,366 |
Valuation allowance |  |  | (1,173,820 | ) |  |  | (977,805 | )
Total deferred tax assets |  | $ | - |  |  | $ | - |
Schedule of Deferred Tax Assets Valuation Allowance Movement | The following table summarizes deferred tax assets valuation allowance movement:
|  | March 31, 2024 |  |  | September 30, 2023 |
Beginning balance |  | $ | 977,805 |  |  | $ | 775,966 |
Change to tax expense in current year |  |  | 186,122 |  |  |  | 228,862 |
Foreign currency translation adjustments |  |  | 9,893 |  |  |  | (27,023 | )
Ending balance |  | $ | 1,173,820 |  |  | $ | 977,805 |
Schedule of Taxes Payable | Taxes payable consist of the following:
|  | March 31, 2024 |  |  | September 30, 2023 |
Income tax payable |  | $ | 2,806,694 |  |  | $ | 2,639,258 |
Value-added tax payable |  |  | 1,144,361 |  |  |  | 1,098,163 |
Other taxes payable |  |  | 145,786 |  |  |  | 140,289 |
Total taxes payable |  | $ | 4,096,841 |  |  | $ | 3,877,710 |
Schedule of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amount of total unrecognized tax benefits as follows:
|  | March 31, 2024 |  |  | September 30, 2023 |
Balance at beginning of period |  | $ | 2,639,258 |  |  | $ | 2,573,830 |
Increase related to current year tax positions |  |  | 140,035 |  |  |  | 134,275 |
Foreign exchange translation effect |  |  | 27,401 |  |  |  | (68,847 | )
Balance at end of period |  | $ | 2,806,694 |  |  | $ | 2,639,258 |

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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/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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