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Taxes Payable (Tables)

9 Months Ended

Mar. 31, 2018

Taxes Payable [Abstract]

Schedule of income taxes and related payables

		March 31,				June 30,
		2018				2017
VAT provision		$	(539,917	)		$	(575,872	)
Income tax payable			3,962,830				2,229,735
Other levies			806,262				1,036,544
Total		$	4,229,175			$	2,690,407

Schedule of provision for income taxes

		March 31, 2017				June 30, 2016
Current tax - foreign		$	5,066,780			$	7,371,967
Deferred tax			-				-
		$	5,066,780			$	7,371,967

Schedule of effective income tax rate reconciliation

March 31, 2018
		China								United States
		15% - 25%								34%												Total
Pretax income (loss)		$	26,650,476				-				(1,035,728	)							-			$	25,614,748
Expected income tax expense (benefit)			6,662,619				25.0	%			(352,147	)							34.0	%			6,310,472
High-tech income benefits on Jinong			(2,689,188	)			(10	)%											-				(2,689,188	)
Losses from subsidiaries in which no benefit is recognized			(1,093,349	)			4	%											-				(1,093,349	)
Change in valuation allowance on deferred tax asset from US tax benefit			0				-				352,147				352,147				(34.0	)%			352,147
Actual tax expense		$	5,066,780				19	%		$	-								-	%		$	5,066,780				19.8	%

March 31, 2017

		China								United States
		15% - 25%								34%												Total
Pretax income (loss)		$	25,831,101				-				(2,067,988	)							-			$	23,763,113
Expected income tax expense (benefit)			6,457,775				25.0	%			(703,116	)							34.0	%			5,754,659
High-tech income benefits on Jinong			(1,653,707	)			(6	)%											-				(1,653,707	)
Losses from subsidiaries in which no benefit is recognized			(31,908	)			(0.1	)%											-				(31,908	)
Change in valuation allowance on deferred tax asset from US tax benefit			0				-				703,116				703,116				(34.0	)%			703,116
Actual tax expense		$	4,772,160				18	%		$	-								-	%		$	4,772,160				20.1	%

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- Definition

Tabular disclosure of income tax and other tax payable at the end of the period.

+ References

No definition available.

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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=84230637&loc=d3e32639-109319

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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=84230637&loc=d3e32687-109319

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