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Taxes Payable (Tables)

12 Months Ended

Jun. 30, 2021

Income Tax Disclosure [Abstract]

Schedule of income taxes and related payables

		June 30,				June 30,
		2021				2020
VAT provision		$	(284,940	)		$	(257,068	)
Income tax payable			1,136,929				297,973
Other levies			2,679,970				1,187,442
Repatriation tax			29,010,535				29,010,535
Total		$	32,542,494			$	30,238,882

Schedule of provision for income taxes

		Years Ended June 30,
		2021				2020
Current tax – foreign		$	5,107,095			$	2,103,987
Total		$	5,107,095			$	2,103,987

Schedule of deferred tax assets

		June 30,				June 30,
		2021				2020
Deferred tax assets
Deferred Tax Benefit			36,359,106				33,743,546
Valuation allowance			(36,359,106	)			(33,743,546	)
Total deferred tax assets		$	-				-

Schedule of effective income tax rate reconciliation

June 30, 2021
		China 15% - 25%								United States 21%								Total
Pretax (loss)		$	(111,633,655	)							(1,830,369	)						$	(113,464,024	)
Expected income tax expense (benefit)			(27,908,414	)			25.0	%			(384,377	)			21.0	%			(28,292,791	)
High-tech income benefits on Jinong			5,330,679				-4.8	%			-				-				5,330,679
Loss from subsidiaries in which no benefit is recognized			24,985,260				-22.4	%			-				-				24,985,260
Change in valuation allowance on deferred tax asset from US tax benefit			2,699,570				-2.4	%			384,377				(21.0	)%			3,083,947
Actual tax expense		$	5,107,095				-4.6	%		$	-					%		$	5,107,095				-4.5	%

June 30, 2020
		China 15% - 25%								United States 21%								Total
Pretax (loss)		$	(136,601,646	)							(1,555,249	)						$	(138,156,897	)
Expected income tax expense (benefit)			(34,150,412	)			25.0	%			(326,602	)			21.0	%			(34,477,014	)
High-tech income benefits on Jinong			1,814,372				-1.3	%			-				-				1,814,372
Losses from subsidiaries in which no benefit is recognized			34,440,026				-25.2	%			-				-				34,440,026
Change in valuation allowance on deferred tax asset from US tax benefit			-								326,602				(21.0	)%			326,602
Actual tax expense		$	2,103,987				-1.5	%		$	-					%		$	2,103,987				-1.5	%

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- Definition

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

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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

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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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.

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