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Taxes Payable (Tables) | 3 Months Ended
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Sep. 30, 2021
Income Tax Disclosure [Abstract] |
Schedule of income taxes and related payables |
|  | September 30, |  |  | June 30, |
|  | 2021 |  |  | 2021 |
VAT provision |  | $ | (330,509 | ) |  | $ | (284,940 | )
Income tax payable |  |  | 1,179,680 |  |  |  | 1,136,929 |
Other levies |  |  | 2,696,881 |  |  |  | 2,679,970 |
Repatriation tax |  |  | 29,010,535 |  |  |  | 29,010,535 |
Total |  | $ | 32,556,587 |  |  | $ | 32,542,494 |
Schedule of provision for income taxes |
|  | September 30, |  |  | September 30, |
|  | 2021 |  |  | 2020 |
Current tax - foreign |  | $ | 112,023 |  |  | $ | 1,569,003 |
Deferred tax |  |  | - |  |  |  | - |
Total |  | $ | 112,023 |  |  | $ | 1,569,003 |
Schedule of deferred tax assets |
|  | September 30, |  |  | June 30, |
|  | 2021 |  |  | 2021 |
Deferred tax assets |  |  |  |  |  |
Deferred Tax Benefit |  |  | 36,429,570 |  |  |  | 36,359,106 |
Valuation allowance |  |  | (36,429,570 | ) |  |  | (36,359,106 | )
Total deferred tax assets |  | $ | - |  |  |  | - |
Schedule of effective income tax rate reconciliation |
|  | China |  |  |  |  |  | United States |  |  |  |  |  |  |  |  |  |
|  | 15% - 25% |  |  |  |  |  | 21% |  |  |  |  |  | Total |  |  |  |
Pretax loss |  | $ | (14,510,752 | ) |  |  |  |  |  |  | (454,433 | ) |  |  |  |  |  | $ | (14,965,185 | ) |  |  |  |
Expected income tax expense (benefit) |  |  | (3,627,688 | ) |  |  | 25.0 | % |  |  | (95,431 | ) |  |  | 21.0 | % |  |  | (3,723,119 | ) |  |  |  |
High-tech income benefits on Jinong |  |  | 954,729 |  |  |  | (6.6 | )% |  |  | - |  |  |  | - |  |  |  | 954,729 |  |  |  |  |
Losses from subsidiaries in which no benefit is recognized |  |  | 2,714,518 |  |  |  | (18.7 | )% |  |  | - |  |  |  | - |  |  |  | 2,714,518 |  |  |  |  |
Change in valuation allowance on deferred tax asset from US tax benefit |  |  | 70,464 |  |  |  | (0.5 | )% |  |  | 95,431 |  |  |  | (21.0 | )% |  |  | 165,895 |  |  |  |  |
Actual tax expense |  | $ | 112,023 |  |  |  | (0.8 | )% |  | $ | - |  |  |  | - | % |  | $ | 112,023 |  |  |  | (0.7 | )%
|  | China |  |  |  |  |  | United States |  |  |  |  |  |  |  |  |  |
|  | 15% - 25% |  |  |  |  |  | 21% |  |  |  |  |  | Total |  |  |  |
Pretax loss |  | $ | (27,671,412 | ) |  |  |  |  |  |  | (455,876 | ) |  |  |  |  |  | $ | (28,127,288 | ) |  |  |  | (1)
Expected income tax expense (benefit) |  |  | (6,917,853 | ) |  |  | 25.0 | % |  |  | (95,734 | ) |  |  | 21.0 | % |  |  | (7,013,587 | ) |  |  |  |
High-tech income benefits on Jinong |  |  | (178,593 | ) |  |  | 0.6 | % |  |  | - |  |  |  | - |  |  |  | (178,593 | ) |  |  |  |
Losses from subsidiaries in which no benefit is recognized |  |  | 7,750,951 |  |  |  | (28.0 | )% |  |  | - |  |  |  | - |  |  |  | 7,750,951 |  |  |  |  |
Change in valuation allowance on deferred tax asset from US tax benefit |  |  | 914,498 |  |  |  | (3.3 | )% |  |  | 95,734 |  |  |  | (21.0 | )% |  |  | 1,010,232 |  |  |  |  |
Actual tax expense |  | $ | 1,596,003 |  |  |  | (5.7 | )% |  | $ | - |  |  |  | - | % |  | $ | 1,569,003 |  |  |  | (5.6 | )%
| (1) | The numbers are excluding discontinued entities.

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