XML 16 R55.htm IDEA: XBRL DOCUMENT
v2.4.0.6

TAXES PAYABLE (Details Textual) (USD $) | 1 Months Ended | 3 Months Ended | 9 Months Ended
--- | --- | --- | ---
Jan. 31, 2008 | Mar. 31, 2013 | Mar. 31, 2012 | Mar. 31, 2013 | Mar. 31, 2012
New Enterprise Income Tax Rate | 25.00% |  |  |  |
Existing Enterprise Income Tax Rate | 33.00% |  |  |  |
Income Tax Rate Reconciliation Tax Holidays | 50.00% |  |  |  |
High Tech Income Tax Rate | 15.00% |  |  |  |
Income Tax Expense (Benefit) |  | $ 3,131,520 | $ 2,966,554 | $ 6,757,404 | $ 7,661,280
Value Added Tax Rate |  |  |  | 13.00% |
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential |  |  |  | 18.10% | 19.90%
Jinong [Member] |  |  |  |  |
Income Tax Expense (Benefit) |  |  |  | 4,746,988 | 4,901,045
Gufeng [Member] |  |  |  |  |
Income Tax Expense (Benefit) |  |  |  | $ 2,010,416 | $ 2,760,235
Enterprise Income Tax [Member] |  |  |  |  |
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential |  |  |  | 25.00% |

X
- Definition Existing Enterprise Income Tax Rate as applicable in the Peoples Republic of China. + References No definition available. + Details
Name: | cga_ExistingEnterpriseIncomeTaxRate
Namespace Prefix: | cga_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Income tax rate applicable to companies classifies as high tech. + References No definition available. + Details
Name: | cga_HighTechIncomeTaxRate
Namespace Prefix: | cga_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The income tax rate reconciliation tax holidays as applicable in the Peoples Republic of China. + References No definition available. + Details
Name: | cga_IncomeTaxRateReconciliationTaxHolidays
Namespace Prefix: | cga_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition New Enterprise Income Tax Rate as applicable in the Peoples Republic of China. + References No definition available. + Details
Name: | cga_NewEnterpriseIncomeTaxRate
Namespace Prefix: | cga_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The value added tax rate applicable during the period. + References No definition available. + Details
Name: | cga_ValueAddedTaxRate
Namespace Prefix: | cga_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate that can be explained by the difference between statutory income tax rates in foreign jurisdictions and the domestic federal statutory income tax rate recorded during the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I) -URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 45 -Subparagraph a, b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Income Tax Expense (or Benefit) -URI http://asc.fasb.org/extlink&oid=6515339 + Details
Name: | us-gaap_IncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration