XML 49 R36.htm IDEA: XBRL DOCUMENT v3.21.1

Taxes Payable (Tables)

9 Months Ended

Mar. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of income taxes and related payables

		March 31,				June 30,
		2021				2020
VAT provision		$	(229,408	)		$	(257,068	)
Income tax payable			2,557,354				1,704,543
Other levies			1,432,647				1,187,442
Repatriation tax			29,010,535				29,010,535
Total		$	32,771,128			$	31,645,452

Schedule of provision for income taxes

		March 31,				June 30,
		2021				2020
Current tax - foreign		$	3,283,395			$	2,344,928
Deferred tax			-				-
Total		$	3,283,395			$	2,344,928

Schedule of deferred tax assets

		March 31,				June 30,
		2021				2020
Deferred tax assets
Deferred Tax Benefit			35,842,375				33,743,546
Valuation allowance			(35,842,375	)			(33,743,546	)
Total deferred tax assets		$	-				-

Schedule of effective income tax rate reconciliation

		China								United States
		15% - 25%								21%								Total
Pretax income (loss)		$	(81,169,349	)							(1,351,622	)						$	(82,520,971	)
Expected income tax expense (benefit)			(20,292,337	)			25.0	%			(283,841	)			21.0	%			(20,576,178	)
High-tech income benefits on Jinong			2,667,471				(3.3	)%			-				-				2,667,471
Losses from subsidiaries in which no benefit is recognized			18,725,422				(23.1	)%			-				-				18,725,422
Change in valuation allowance on deferred tax asset from US tax benefit			2,182,839				(2.7	)%			283,841				(21.0	)%			2,466,680
Actual tax expense		$	3,283,395				(4.0	)%		$	-				-	%		$	3,283,395				(4.0	)%

		China 15% - 25%								United States 21%								Total
Pretax income (loss)		$	(82,037,196	)							(1,240,280	)						$	(83,277,476	)
Expected income tax expense (benefit)			(20,509,299	)			25.0	%			(260,459	)			21.0	%			(20,769,758	)
High-tech income benefits on Jinong			2,561,450				(3.1	)%			-				-				2,561,450
Losses from subsidiaries in which no benefit is recognized			19,289,362				(23.5	)%			-				-				19,289,362
Change in valuation allowance on deferred tax asset from US tax benefit			-								260,459				(21.0	)%			260,459
Actual tax expense		$	1,341,513				(1.6	)%		$	-				-	%		$	1,341,513				(1.6	)%

X

- Definition

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

+ References

No definition available.

+ Details

Name:	cga_ScheduleOfTaxPayableTableTextBlock
Namespace Prefix:	cga_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- 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://fasb.org/us-gaap/role/ref/legacyRef
-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

+ Details

Name:	us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319

+ Details

Name:	us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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://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

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration