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v3.23.3

Taxes Payable (Tables) | 12 Months Ended
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Jun. 30, 2023
Taxes Payable [Abstract] |
Schedule of Taxes Payable | Taxes payable consisted of the following:
|  | June 30, |  |  | June 30, |
|  | 2023 |  |  | 2022 |
VAT provision |  | $ | (398,499 | ) |  | $ | (384,574 | )
Income tax payable |  |  | (2,132,400 | ) |  |  | (2,310,360 | )
Other levies |  |  | 591,325 |  |  |  | 639,237 |
Repatriation tax |  |  | 29,010,535 |  |  |  | 29,010,535 |
Total |  | $ | 27,070,961 |  |  | $ | 26,954,838 |
Schedule of Provision for Income Taxes | The provision for income taxes consists of the following:
|  | Years Ended June 30, |
|  | 2023 |  |  | 2022 |
Current tax – foreign |  | $ | (97,820 | ) |  | $ | (1,291,828 | )
Total |  | $ | (97,820 | ) |  | $ | (1,291,828 | )
Schedule of Deferred Tax Assets | Significant components of deferred tax assets were as follows:
|  | June 30, |  |  | June 30, |
|  | 2023 |  |  | 2022 |
Deferred tax assets |  |  |  |  |  |
Deferred Tax Benefit |  |  | 32,464,001 |  |  |  | 35,067,278 |
Valuation allowance |  |  | (32,366,181 | ) |  |  | (35,067,278 | )
Total deferred tax assets |  | $ | 97,820 |  |  |  | - |
Schedule of Effective Income Tax Rate Reconciliation | income before income taxes for the years ended June 30, 2023 and 2022 for the following reasons:
|  | China 15% - 25% |  |  | United States 21% |  |  | Total |
Pretax loss |  | $ | (10,207,847 | ) |  |  |  |  |  |  | (3,171,958 | ) |  |  |  |  |  | $ | (13,379,805 | ) |  |  |  |
Expected income tax expense (benefit) |  |  | (2,551,962 | ) |  |  | 25.0 | % |  |  | (666,111 | ) |  |  | 21.0 | % |  |  | (3,218,073 | ) |  |  |  |
High-tech income benefits on Jinong |  |  | - |  |  |  | - |  |  |  |  |  |  |  | - |  |  |  | - |  |  |  |  |
Loss from subsidiaries in which no benefit is recognized |  |  | 2,454,142 |  |  |  | (24.0 | )% |  |  |  |  |  |  | - |  |  |  | 2,454,142 |  |  |  |  |
Change in valuation allowance on deferred tax asset from US tax benefit |  |  | - |  |  |  | - |  |  |  | 666,111 |  |  |  | (21.0 | )% |  |  | 666,111 |  |  |  |  |
Actual tax expense |  | $ | (97,820 | ) |  |  | 1.0 | % |  | $ | - |  |  |  | % |  |  | $ | (97,820 | ) |  |  | 0.7 | %
|  | China 15% - 25% |  |  | United States 21% |  |  | Total |
Pretax loss |  | $ | (98,939,698 | ) |  |  |  |  |  |  | (674,813 | ) |  |  |  |  |  | $ | (99,614,511 | ) |  |  |  |
Expected income tax expense (benefit) |  |  | (24,734,925 | ) |  |  | 25.0 | % |  |  | (141,711 | ) |  |  | 21.0 | % |  |  | (24,876,635 | ) |  |  |  |
High-tech income benefits on Jinong |  |  | 765,909 |  |  |  | (0.8 | )% |  |  |  |  |  |  | - |  |  |  | 765,909 |  |  |  |  |
Loss from subsidiaries in which no benefit is recognized |  |  | 24,010,666 |  |  |  | (24.3 | )% |  |  |  |  |  |  | - |  |  |  | 24,010,666 |  |  |  |  |
Change in valuation allowance on deferred tax asset from US tax benefit |  |  | (1,291,828 | ) |  |  | 1.3 | % |  |  | 141,711 |  |  |  | (21.0 | )% |  |  | (1,150,117 | ) |  |  |  |
Actual tax expense |  | $ | (1,250,178 | ) |  |  | 1.3 | % |  | $ | - |  |  |  | % |  |  | $ | (1,250,178 | ) |  |  | 1.3 | %

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