XML 75 R60.htm IDEA: XBRL DOCUMENT
v3.23.3

Taxes Payable (Details) - USD ($) |  |  |  |  | 12 Months Ended
--- | --- | --- | --- | --- | ---
Mar. 20, 2019 | Apr. 04, 2018 | Apr. 28, 2017 | Jan. 01, 2008 | Jun. 30, 2023 | Jun. 30, 2022 | Jun. 30, 2021 | Jun. 30, 2020 | Jun. 30, 2019
Taxes Payable (Details) [Line Items] |  |  |  |  |  |  |  |  |
Periodic tax reduction, description |  |  |  |  | The two-year tax exemption and three-year 50% tax reduction tax holiday for production oriented FIEs was eliminated. |  |  |  |
Provision for income taxes (in Dollars) |  |  |  |  | $ 0 | $ 0 |  |  |
Value added tax rate |  |  |  |  | 9.00% |  |  |  |
Change in valuation allowance (in Dollars) |  |  |  |  | $ 2,701,097 |  |  |  |
Deferred tax assets (in Dollars) |  |  |  |  | $ 97,820 |  |  |  |
Income tax, description |  |  |  |  | On December 22, 2017, the TCJA was enacted into law, which significantly changes existing U.S. tax law and includes numerous provisions that affect our business, such as imposing a one-time transition tax on deemed repatriation of deferred foreign income, reducing the U.S. federal statutory tax rate, and adopting a territorial tax system. The TCJA required us to incur a one-time transition tax on deferred foreign income not previously subject to U.S. income tax at a rate of 15.5% for foreign cash and certain other net current assets, and 8% on the remaining income. The TCJA also reduced the U.S. federal statutory tax rate from 35% to 21% effective January 1, 2018. For fiscal year 2018, our blended U.S. federal statutory tax rate is 27.5%. This is the result of using the tax rate of 34% for the first and second quarter of fiscal year 2018 and the reduced tax rate of 21% for the third and fourth quarter of fiscal year 2018. |  |  |  |
US statutory income tax rate, percentage |  |  |  |  | 21.00% | 21.00% | 21.00% | 21.00% | 21.00%
U.S. federal statutory tax rate |  |  |  |  | 0.70% | 1.30% |  |  |
US Treasury (UST) Interest Rate [Member] |  |  |  |  |  |  |  |  |
Taxes Payable (Details) [Line Items] |  |  |  |  |  |  |  |  |
US statutory income tax rate, percentage |  |  |  |  | 21.00% | 21.00% |  |  |
PRC [Member] |  |  |  |  |  |  |  |  |
Taxes Payable (Details) [Line Items] |  |  |  |  |  |  |  |  |
Periodic tax reduction, description |  |  |  |  | “Reinstatement of VAT for Fertilizer Products”, and Notice #97, “Supplementary Reinstatement of VAT for Fertilizer Products”, 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. |  |  |  |
Value added tax rate | 9.00% | 10.00% | 11.00% |  |  |  |  |  |
PRC [Member] | Minimum [Member] |  |  |  |  |  |  |  |  |
Taxes Payable (Details) [Line Items] |  |  |  |  |  |  |  |  |
Value added tax rate | 1.00% | 1.00% | 2.00% |  |  |  |  |  |
PRC [Member] | Maximum [Member] |  |  |  |  |  |  |  |  |
Taxes Payable (Details) [Line Items] |  |  |  |  |  |  |  |  |
Value added tax rate | 10.00% | 11.00% | 13.00% |  |  |  |  |  |
Enterprise Income Tax [Member] |  |  |  |  |  |  |  |  |
Taxes Payable (Details) [Line Items] |  |  |  |  |  |  |  |  |
New enterprise income tax rate |  |  |  | 25.00% |  |  |  |  |
Existing enterprise income tax rate |  |  |  | 33.00% |  |  |  |  |
High tech income tax rate |  |  |  | 15.00% |  |  |  |  |

X
- Definition Change in valuation allowance. + References No definition available. + Details
Name: | cga_ChangeInValuationAllowance
Namespace Prefix: | cga_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Percentage of domestic federal statutory tax rate applicable to pretax income (loss). + References No definition available. + Details
Name: | cga_EffectiveIncomeTaxRatePercentageReconciliationAtFederalStatutoryIncomeTaxRate
Namespace Prefix: | cga_
Data Type: | dtr: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: | dtr: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: | dtr:percentItemType
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: | dtr: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
- References No definition available. + Details
Name: | cga_TaxesPayableDetailsLineItems
Namespace Prefix: | cga_
Data Type: | xbrli:stringItemType
Balance Type: | na
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: | dtr:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_DeferredTaxAssetsLiabilitiesNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Percentage of domestic federal statutory tax rate applicable to pretax income (loss). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 6.I.Fact.4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition A brief description of status of the tax examination, significant findings to date, and the entity's position with respect to the findings. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-15 + Details
Name: | us-gaap_IncomeTaxExaminationDescription
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
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 No definition available. + Details
Name: | us-gaap_IncomeTaxHolidayDescription
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_LongtermDebtTypeAxis=us-gaap_UsTreasuryUstInterestRateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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: |