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Income Taxes (Tables)

12 Months Ended

Sep. 30, 2021

Income Tax Disclosure [Abstract]

Schedule of consolidated statements of income and comprehensive income of reconciliation for income taxes

		2021				2020				2019
Income before taxes		$	2,468,045			$	3,575,248			$	6,446,944
PRC EIT tax rates			15	%			15	%			15	%
Tax at the PRC EIT tax rates		$	370,207				536,287				967,042
Tax effect of R&D expenses deduction			(231,474	)			(238,573	)			(199,925	)
Tax effect of non-taxable investment income and government grant			(138,733	)			(120,754	)			(72,160	)
Tax effect of non-deductible expenses			-				41,989				310,233
Tax effect of deferred tax recognized			(89,000	)			-				-
Income tax expenses (benefits)		$	(89,000	)		$	218,949			$	1,005,190

Schedule of attributed continuing operations

		2021				2020				2019
Current income tax		$	-			$	218,949			$	709,027
Deferred income tax			(89,000	)			-				296,163
Total income tax expense		$	(89,000	)		$	218,949			$	1,005,190

Schedule of tax effects of significant portions of the deferred tax asset

		As of September 30,
		2021				2020
Deferred tax assets:
Bad debt allowance		$	436,761			$	436,583
Loss carryforward			113,160				-
Total		$	549,921			$	436,583

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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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
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- Definition

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 the names of foreign countries from which revenue is material and the amount of revenue from external customers attributed to those countries. An entity may also provide subtotals of geographic information about groups of countries.

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-Name Accounting Standards Codification
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