XML 54 R61.htm IDEA: XBRL DOCUMENT
v3.19.3.a.u2

Taxes Payable (Details Textual) - USD ($) |  |  | 1 Months Ended | 3 Months Ended | 6 Months Ended
--- | --- | --- | --- | --- | ---
Apr. 04, 2018 | Jan. 01, 2008 | Mar. 20, 2019 | Apr. 28, 2017 | Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2019 | Dec. 31, 2018
Taxes Payable (Textual) |  |  |  |  |  |  |  |
Income tax expense (benefit) |  |  |  |  | $ (824,635) | $ 1,527,645 | $ (375,504) | $ 3,182,061
Effective income tax rate reconciliation, percentage |  |  |  |  |  |  | (1.10%) | 21.60%
Effective income tax rate reconciliation, federal |  |  |  |  |  |  | 21.00% | 21.00%
Value added tax rate |  |  |  |  |  |  | 13.00% |
Periodic tax reduction, description |  |  |  |  |  |  | The two-year tax exemption and three-year 50% tax reduction tax holiday for production-oriented FIEs was eliminated. |
PRC [Member] |  |  |  |  |  |  |  |
Taxes Payable (Textual) |  |  |  |  |  |  |  |
Value added tax rate | 10.00% |  | 9.00% | 11.00% |  |  |  |
Periodic tax reduction, description |  |  |  |  |  |  | Which restore the VAT of 13% of the gross sales price on certain fertilizer products includes non-organic fertilizer products starting from September 1, 2015, but granted taxpayers a reduced rate of 3% from September 1, 2015 through June 30, 2016. |
PRC [Member] | Minimum [Member] |  |  |  |  |  |  |  |
Taxes Payable (Textual) |  |  |  |  |  |  |  |
Value added tax rate | 1.00% |  | 1.00% | 2.00% |  |  |  |
PRC [Member] | Maximum [Member] |  |  |  |  |  |  |  |
Taxes Payable (Textual) |  |  |  |  |  |  |  |
Value added tax rate | 11.00% |  | 10.00% | 13.00% |  |  |  |
Enterprise Income Tax [Member] |  |  |  |  |  |  |  |
Taxes Payable (Textual) |  |  |  |  |  |  |  |
New enterprise income tax rate |  | 25.00% |  |  |  |  |  |
Existing enterprise income tax rate |  | 33.00% |  |  |  |  |  |
High tech income tax rate |  | 15.00% |  |  |  |  |  |
Enterprise Income Tax [Member] | Jinong [Member] |  |  |  |  |  |  |  |
Taxes Payable (Textual) |  |  |  |  |  |  |  |
Income tax expense (benefit) |  |  |  |  |  |  | $ 857,195 | $ 1,359,998
Enterprise Income Tax [Member] | Gufeng [Member] |  |  |  |  |  |  |  |
Taxes Payable (Textual) |  |  |  |  |  |  |  |
Enterprise Income Tax rate |  |  |  |  |  |  | 25.00% | 25.00%
Provision for income taxes |  |  |  |  |  |  | $ 136,291 | $ 1,071,227

X
- References No definition available. + Details
Name: | cga_EnterpriseIncomeTaxRate
Namespace Prefix: | cga_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Existing Enterprise Income Tax Rate as applicable in the Peoples Republic of China. + References No definition available. + Details
Name: | cga_ExistingEnterpriseIncomeTaxRate
Namespace Prefix: | cga_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Income tax rate applicable to companies classifies as high tech. + References No definition available. + Details
Name: | cga_HighTechIncomeTaxRate
Namespace Prefix: | cga_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition New Enterprise Income Tax Rate as applicable in the Peoples Republic of China. + References No definition available. + Details
Name: | cga_NewEnterpriseIncomeTaxRate
Namespace Prefix: | cga_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | cga_ProvisionForIncomeTaxes
Namespace Prefix: | cga_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The value added tax rate applicable during the period. + References No definition available. + Details
Name: | cga_ValueAddedTaxRate
Namespace Prefix: | cga_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(2)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -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://fasb.org/us-gaap/role/ref/legacyRef -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 + Details
Name: | us-gaap_EffectiveIncomeTaxRateContinuingOperations
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of domestic federal statutory tax rate applicable to pretax income (loss). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -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=116825942&loc=d3e330036-122817 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -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://fasb.org/us-gaap/role/ref/legacyRef -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 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
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/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -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 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 20 -Section 45 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109238882&loc=d3e38679-109324 + Details
Name: | us-gaap_IncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition A description of the factual circumstances giving rise to an income tax exemption or special reduction received from a taxing jurisdiction. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 25 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=117330534&loc=d3e28937-109314 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 11.C) -URI http://asc.fasb.org/extlink&oid=116825942&loc=d3e330215-122817 + Details
Name: | us-gaap_IncomeTaxHolidayDescription
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | srt_StatementGeographicalAxis=cga_PRCMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | cga_TaxStatusAxis=cga_EnterpriseIncomeTaxMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=cga_JinongMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=cga_GufengMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |