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TAXES PAYABLE (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2015
Taxes Payable [Abstract] |
Schedule of Tax Payable [Table Text Block] | Taxes payable consisted of the following:
|  | June 30, |  | June 30, |
|  | 2015 |  | 2014 |
VAT provision |  | $ | 27,251 |  | $ | 61,506 |
Income tax payable |  |  | 3,778,339 |  |  | 1,166,683 |
Other levies |  |  | 698,952 |  |  | 693,266 |
Total |  | $ | 4,504,542 |  | $ | 1,921,455 |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] | The provision for income taxes consisted of the following:
|  | Years Ended June 30, |
|  | 2015 |  | 2014 |  | 2013 |
Current tax - foreign |  | $ | 8,916,815 |  | $ | 8,060,946 |  | $ | 10,183,988 |
Deferred tax |  |  | - |  |  | - |  |  | - |
|  | $ | 8,916,815 |  | $ | 8,060,946 |  | $ | 10,183,988 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] | The components of deferred income tax assets and liabilities as of June 30, 2015 and 2014 are as follows:
|  | June 30, |  | June 30, |
|  | 2015 |  | 2014 |
Deferred tax assets: |  |  |  |  |  |  |
Net operating loss |  | $ | 11,847,474 |  | $ | 9,616,214 |
Total deferred tax assets |  |  | 11,847,474 |  |  | 9,616,214 |
Less valuation allowance |  |  | (11,847,474) |  |  | (9,616,214) |
|  | $ | - |  | $ | - |
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 years ended June 30, 2015, 2014 and 2013 for the following reasons:
June 30, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | China |  | United States |  |  |  |  |
|  | 15% - 25% |  | 34% |  | Total |  |  |  |
Pretax income (loss) |  | $ | 46,922,721 |  |  |  |  | $ | (6,560,780) |  |  |  |  | $ | 40,361,941 |  |  |  |
Expected income tax expense (benefit) |  |  | 11,730,680 |  |  | 25.0 | % |  | (2,230,665) |  |  | 34.0 | % |  | 9,500,015 |  |  |  |
High-tech income benefits on Jinong |  |  | (2,675,905) |  |  | (5.7) | % |  | - |  |  | - |  |  | (2,675,905) |  |  |  |
Losses from subsidiaries in which no benefit is recognized |  |  | (137,960) |  |  | (0.3) | % |  | - |  |  | - |  |  | (137,960) |  |  |  |
Change in valuation allowance on deferred tax asset from US tax benefit |  |  |  |  |  |  |  |  | 2,230,665 |  |  | (34.0) | % |  | 2,230,665 |  |  |  |
Actual tax expense |  | $ | 8,916,815 |  |  | 19.0 | % | $ | - |  |  | - | % | $ | 8,916,815 |  |  | 22.1 | %
June 30, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | China |  | United States |  |  |  |  |
|  | 15% - 25% |  | 34% |  | Total |  |  |  |
Pretax income (loss) |  | $ | 42,708,208 |  |  |  |  | $ | (9,132,567) |  |  |  |  | $ | 33,575,641 |  |  |  |
Expected income tax expense (benefit) |  |  | 10,677,052 |  |  | 25.0 | % |  | (3,105,073) |  |  | 34.0 | % |  | 7,571,979 |  |  |  |
High-tech income benefits on Jinong |  |  | (1,568,160) |  |  | (3.7) | % |  | - |  |  | - |  |  | (1,568,160) |  |  |  |
Losses from subsidiaries in which no benefit is recognized |  |  | (1,047,946) |  |  | (2.5) | % |  | - |  |  | - |  |  | (1,047,946) |  |  |  |
Change in valuation allowance on deferred tax asset from US tax benefit |  |  | - |  |  |  |  |  | 3,105,073 |  |  | (34.0) | % |  | 3,105,073 |  |  |  |
Actual tax expense |  | $ | 8,060,946 |  |  | 18.9 | % | $ | - |  |  | - | % | $ | 8,060,946 |  |  | 24.0 | %
June 30, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | China |  | United States |  |  |  |  |
|  | 15% - 25% |  | 34% |  | Total |  |  |  |
Pretax income (loss) |  | $ | 58,899,089 |  |  |  |  | $ | (3,941,053) |  |  |  |  | $ | 54,958,036 |  |  |  |
Expected income tax expense (benefit) |  |  | 14,724,772 |  |  | 25.0 | % |  | (1,339,958) |  |  | 34.0 | % |  | 13,384,814 |  |  |  |
High-tech income benefits on Jinong |  |  | (4,430,219) |  |  | (7.5) | % |  | - |  |  | - |  |  | (4,430,219) |  |  |  |
Losses from subsidiaries in which no benefit is recognized |  |  | (110,565) |  |  | (0.2) | % |  | - |  |  | - |  |  | (110,565) |  |  |  |
Change in valuation allowance on deferred tax asset from US tax benefit |  |  | - |  |  |  |  |  | 1,339,958 |  |  | (34.0) | % |  | 1,339,958 |  |  |  |
Actual tax expense |  | $ | 10,183,988 |  |  | 17.3 | % | $ | - |  |  | - | % | $ | 10,183,988 |  |  | 18.5 | %

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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/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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