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Taxes Payable (Tables) | 3 Months Ended
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Sep. 30, 2016
Taxes Payable [Abstract] |
Schedule of taxes payable |
|  | September 30, |  |  | June 30, |
|  | 2016 |  |  | 2016 |
VAT provision |  | $ | (138,599 | ) |  | $ | 2,218 |
Income tax payable |  |  | (304,665 | ) |  |  | 3,445,480 |
Other levies |  |  | 667,095 |  |  |  | 656,520 |
Total |  | $ | 223,831 |  |  | $ | 4,104,218 |
Schedule of provision for income taxes |
|  | September 30, 2016 |  |  | June 30, 2016 |
Current tax - foreign |  | $ | 1,295,248 |  |  | $ | 7,371,967 |
Deferred tax |  |  | - |  |  |  | - |
|  | $ | 1,295,248 |  |  | $ | 7,371,967 |
Schedule of effective income tax rate reconciliation | September 30, 2016
|  | China |  |  | United States |  |  |  |  |  |  |
|  | 15% - 25% |  |  | 34% |  |  | Total |  |  |  |
Pretax income (loss) |  | $ | 8,965,900 |  |  |  |  |  |  |  | (346,122 | ) |  |  |  |  |  | $ | 8,619,778 |  |  |  |  |
Expected income tax expense (benefit) |  |  | 2,241,475 |  |  |  | 25.0 | % |  |  | (117,682 | ) |  |  | 34.0 | % |  |  | 2,123,794 |  |  |  |  |
High-tech income benefits on Jinong |  |  | (593,485 | ) |  |  | (6.6 | )% |  |  | - |  |  |  | - |  |  |  | (593,485 | ) |  |  |  |
Losses from subsidiaries in which no benefit is recognized |  |  | (352,742 | ) |  |  | (3.9 | )% |  |  | - |  |  |  | - |  |  |  | (352,742 | ) |  |  |  |
Change in valuation allowance on deferred tax asset from US tax benefit |  |  | - |  |  |  |  |  |  |  | 117,682 |  |  |  | (34.0 | )% |  |  | 117,681 |  |  |  |  |
Actual tax expense |  | $ | 1,295,248 |  |  |  | 14.4 | % |  | $ | - |  |  |  | - | % |  | $ | 1,295,248 |  |  |  | 15.0 | %
September 30, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | China |  |  | United States |  |  |  |  |  |  |
|  | 15% - 25% |  |  | 34% |  |  | Total |  |  |  |
Pretax income (loss) |  | $ | 10,616,945 |  |  |  |  |  |  |  | (1,593,831 | ) |  |  |  |  |  | $ | 9,023,114 |  |  |  |  |
Expected income tax expense (benefit) |  |  | 2,654,236 |  |  |  | 25.0 | % |  |  | (541,903 | ) |  |  | 34.0 | % |  |  | 2,112,333 |  |  |  |  |
High-tech income benefits on Jinong |  |  | (787,682 | ) |  |  | (7.4 | )% |  |  | - |  |  |  | - |  |  |  | (787,682 | ) |  |  |  |
Losses from subsidiaries in which no benefit is recognized |  |  | (89,112 | ) |  |  | (0.8 | )% |  |  | - |  |  |  | - |  |  |  | (89,112 | ) |  |  |  |
Change in valuation allowance on deferred tax asset from US tax benefit |  |  | - |  |  |  |  |  |  |  | 541,903 |  |  |  | (34.0 | )% |  |  | 541,903 |  |  |  |  |
Actual tax expense |  | $ | 1,777,442 |  |  |  | 16.7 | % |  | $ | - |  |  |  | - | % |  | $ | 1,777,442 |  |  |  | 19.7 | %

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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=65882285&loc=d3e32639-109319 + Details
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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=65882285&loc=d3e32687-109319 + Details
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