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TAXES PAYABLE (Tables) | 3 Months Ended
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Sep. 30, 2014
Taxes Payable [Abstract] |
Schedule of Tax Payable [Table Text Block] | Taxes payable consist of the following:
|  | September 30, |  | June 30, |
|  | 2014 |  | 2014 |
VAT provision |  | $ | 52,840 |  | $ | 61,506 |
Income tax payable |  |  | 3,171,512 |  |  | 1,166,683 |
Other levies |  |  | 709,602 |  |  | 693,266 |
Total |  | $ | 3,933,954 |  | $ | 1,921,455 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] | Actual income tax benefit reported in the consolidated statements of income and comprehensive income differ from the amounts computed by applying the US statutory income tax rate of 34% to income before income taxes for the three months ended September 30, 2014 and 2013, for the following reasons:
September 30, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | China |  | United States |  |  |  |  |  |
|  | 15% - 25% |  | 34% |  | Total |  |  |
Pretax income (loss) |  | $ | 12,208,311 |  |  |  | $ | (2,105,634) |  |  |  | $ | 10,102,677 |  |  |
Expected income tax expense (benefit) |  |  | 3,052,078 |  | 25.0 | % |  | (715,916) |  | 34.0 | % |  | 2,336,162 |  |  |
High-tech income benefits on Jinong |  |  | (591,405) |  | (4.8) | % |  | - |  | - |  |  | (591,405) |  |  |
Losses from subsidiaries in which no benefit is recognized |  |  | (457,078) |  | (3.7) | % |  | - |  | - |  |  | (457,078) |  |  |
Change in valuation allowance on deferred tax asset from US tax benefit |  |  | - |  |  |  |  | 715,916 |  | (34.0) | % |  | 715,916 |  |  |
Actual tax expense |  | $ | 2,003,595 |  | 16.4 | % | $ | - |  | - | % | $ | 2,003,595 |  | 19.8 | %
September 30, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | China |  |  | United States |  |  |  |  |  |  |
|  | 15% - 25% |  |  | 34% |  |  | Total |  |  |
Pretax income (loss) |  | $ | 15,349,063 |  |  |  |  | $ | (2,309,256) |  |  |  |  | $ | 13,039,807 |  |  |
Expected income tax expense (benefit) |  |  | 3,837,266 |  | 25.0 | % |  |  | (785,147) |  | 34.0 | % |  |  | 3,052,119 |  |  |
High-tech income benefits on Jinong |  |  | (696,553) |  | (4.5) | % |  |  | - |  | - |  |  |  | (696,553) |  |  |
Losses from subsidiaries in which no benefit is recognized |  |  | (479,363) |  | (3.1) | % |  |  | - |  | - |  |  |  | (479,363) |  |  |
Change in valuation allowance on deferred tax asset from US tax benefit |  |  | - |  |  |  |  |  | 785,147 |  | (34.0) | % |  |  | 785,147 |  |  |
Actual tax expense |  | $ | 2,661,350 |  | 17.3 | % |  | $ | - |  | - | % |  | $ | 2,661,350 |  | 20.4 | %

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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. + 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 + Details
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