XML 70 R58.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Taxes Payable (Details 2) - USD ($) | 3 Months Ended | 6 Months Ended | 12 Months Ended
--- | --- | --- | ---
Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2017 | Dec. 31, 2016 | Jun. 30, 2017
Taxes Payable [Line Items] |  |  |  |  |
Pretax income (loss) | $ 9,357,045 | $ 6,974,649 | $ 16,174,528 | $ 15,950,360 |
Expected income tax expense (benefit) |  |  | 3,986,863 | 3,820,526 |
High-tech income benefits on Jinong |  |  | (1,230,618) | (1,139,344) |
Losses from subsidiaries in which no benefit is recognized |  |  | 282,887 | 219,544 |
Change in valuation allowance on deferred tax asset from US tax benefit |  |  | 214,461 | 631,132 |
Actual tax expense | $ 1,530,938 | $ 1,468,638 | $ 3,253,593 | $ 3,092,769 | $ 7,371,967
Actual tax expense, Percentage |  |  | 20.10% | 19.40% |
China 15% - 25% [Member] |  |  |  |  |
Taxes Payable [Line Items] |  |  |  |  |
Pretax income (loss) |  |  | $ 16,805,296 | $ 17,806,630 |
Expected income tax expense (benefit) |  |  | 4,201,324 | 4,451,658 |
High-tech income benefits on Jinong |  |  | (1,230,618) | (1,139,344) |
Losses from subsidiaries in which no benefit is recognized |  |  | 282,887 | (219,544) |
Change in valuation allowance on deferred tax asset from US tax benefit |  |  | 0 |  |
Actual tax expense |  |  | $ 3,253,593 | $ 3,092,769 |
Expected income tax expense (benefit), Percentage |  |  | 0.25% | 25.00% |
High-tech income benefits on Jinong, Percentage |  |  | (0.073%) | (6.00%) |
Losses from subsidiaries in which no benefit is recognized, Percentage |  |  | 0.017% | (1.00%) |
Change in valuation allowance on deferred tax asset from US tax benefit, Percentage |  |  |  |  |
Actual tax expense, Percentage |  |  | 19.40% | 17.00% |
United States 34% [Member] |  |  |  |  |
Taxes Payable [Line Items] |  |  |  |  |
Pretax income (loss) |  |  | $ (630,768) | $ (1,856,270) |
Expected income tax expense (benefit) |  |  | (214,461) | (631,132) |
High-tech income benefits on Jinong |  |  |  |  |
Losses from subsidiaries in which no benefit is recognized |  |  |  |  |
Change in valuation allowance on deferred tax asset from US tax benefit |  |  | 214,461 | 631,132 |
Actual tax expense |  |  | $ 0 |  |
Expected income tax expense (benefit), Percentage |  |  |  | 34.00% |
High-tech income benefits on Jinong, Percentage |  |  | 34.00% |  |
Losses from subsidiaries in which no benefit is recognized, Percentage |  |  |  |  |
Change in valuation allowance on deferred tax asset from US tax benefit, Percentage |  |  | (34.00%) | (34.00%) |
Actual tax expense, Percentage |  |  | 0.00% |  |

X
- Definition Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References No definition available. + Details
Name: | cga_ActualTaxExpensesPercentage
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 attributable to expected income tax expense (benefit). + References No definition available. + Details
Name: | cga_EffectiveIncomeTaxRateReconciliationExpectedIncomeTaxExpenseBenefit
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 attributable to high-tech income benefits. + References No definition available. + Details
Name: | cga_EffectiveIncomeTaxRateReconciliationHighTechIncomeBenefits
Namespace Prefix: | cga_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to equity in earnings (loss) of unconsolidated subsidiaries exempt from income taxes. + References No definition available. + Details
Name: | cga_EffectiveIncomeTaxRateReconciliationUnrecognizedEquityInEarningsLossesOfSubsidiary
Namespace Prefix: | cga_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The portion of the difference between total income tax expense or benefit as reported in the Income Statement and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations, that is attributable to High-tech income benefits. + References No definition available. + Details
Name: | cga_IncomeTaxReconciliationChangeInEnactedTaxRateIncomeTaxReconciliationHighTechIncomeBenefits
Namespace Prefix: | cga_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The portion of the difference between total income tax expense or benefit as reported in the Income Statement and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations, that is attributable to Expected income tax expense (benefit). + References No definition available. + Details
Name: | cga_IncomeTaxReconciliationExpectedIncomeTaxExpenseBenefit
Namespace Prefix: | cga_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to equity in earnings (loss) of unconsolidated subsidiaries exempt from income taxes. + References No definition available. + Details
Name: | cga_IncomeTaxReconciliationUnrecognizedEquityInEarningsLossesOfSubsidiary
Namespace Prefix: | cga_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | cga_TaxesPayableLineItems
Namespace Prefix: | cga_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to changes in the valuation allowance for deferred tax assets. + References Reference 1: 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=84230637&loc=d3e32698-109319 Reference 2: 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=84230637&loc=d3e32687-109319 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=34349781&loc=d3e330036-122817 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 940 -SubTopic 20 -Section 25 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=68072869&loc=d3e41242-110953 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(10)) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(15)) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(8)) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 + Details
Name: | us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of current income tax expense (benefit) and deferred income tax expense (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=84230637&loc=d3e32639-109319 Reference 2: 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=26873400&loc=d3e23780-122690 + Details
Name: | us-gaap_IncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to increase (decrease) in the valuation allowance for deferred tax assets. + 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=84230637&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=84230637&loc=d3e32698-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=84176650&loc=d3e32123-109318 + Details
Name: | us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_StatementGeographicalAxis=country_CN
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementGeographicalAxis=country_US
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |