XML 39 R30.htm IDEA: XBRL DOCUMENT v3.24.2.u1
Taxes (Tables)
 6 Months Ended
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