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Taxes Payable (Tables) | 6 Months Ended
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Dec. 31, 2024
Taxes Payable [Abstract] |
Schedule of Income Taxes and Related Payables | Income Taxes and Related Payables
|  | December 31, |  |  | June 30, |
|  | 2024 |  |  | 2024 |
VAT provision |  | $ | (739,641 | ) |  | $ | (692,476 | )
Income tax payable |  |  | (2,120,486 | ) |  |  | (2,127,759 | )
Other levies |  |  | 589,744 |  |  |  | 590,875 |
Repatriation tax |  |  | 29,010,535 |  |  |  | 29,010,535 |
Total |  | $ | 26,740,152 |  |  | $ | 26,781,175 |
Schedule of Provisions for Income Taxes | The provision for income taxes consists of the following:
|  | December 31, |  |  | December 31, |
|  | 2024 |  |  | 2023 |
Current tax - foreign |  | $ | (49,272 | ) |  | $ | (16,355 | )
Deferred tax |  |  | - |  |  |  | - |
Total |  | $ | (49,272 | ) |  | $ | (16,355 | )
Schedule of Deferred Tax Assets | Significant components of deferred tax assets were as follows:
|  | December 31, |  |  | June 30, |
|  | 2024 |  |  | 2024 |
Deferred tax assets |  |  |  |  |  |
Deferred tax benefit |  |  | 32,743,069 |  |  |  | 32,804,190 |
Valuation allowance |  |  | (32,185,326 | ) |  |  | (32,295,719 | )
Total deferred tax assets |  | $ | 557,743 |  |  | $ | 508,471 |
Schedule of Effective Income Tax Rate Reconciliation | Our effective tax rates were approximately 0.7% and 0.2% for the six months ended December 31, 2024 and 2023, respectively. Substantially all the Company’s income before income taxes and related tax expense are from PRC sources. Actual income tax benefit reported in the consolidated statements of operations and comprehensive income (loss) differ from the amounts computed by applying the US statutory income tax rate of 21.0% to income before income taxes for the six months ended December 31, 2024 and 2023 for the following reasons:
|  | China 15% - 25% |  |  |  |  |  | United States 21% |  |  |  |  |  | Total |  |  |  |
Pretax loss |  | $ | (5,978,461 | ) |  |  |  |  |  |  | (1,045,685 | ) |  |  |  |  |  | $ | (7,024,146 | ) |  |  |  |
Expected income tax expense (benefit) |  |  | (1,494,615 | ) |  |  | 25.0 | % |  |  | (219,594 | ) |  |  | 21.0 | % |  |  | (1,714,209 | ) |  |  |  |
High-tech income benefits on Jinong |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  |  |  | - |  |  |  |  |
Losses from subsidiaries in which no benefit is recognized |  |  | 1,445,344 |  |  |  | -24.2 | % |  |  | - |  |  |  |  |  |  |  | 1,445,344 |  |  |  |  |
Change in valuation allowance on deferred tax asset from US tax benefit |  |  | - |  |  |  | - |  |  |  | 219,594 |  |  |  | -21.0 | % |  |  | 219,594 |  |  |  |  |
Actual tax expense |  | $ | (49,272 | ) |  |  | 0.8 | % |  |  | - |  |  |  | - |  |  | $ | (49,272 | ) |  |  | 0.7 | %
|  | China 15% - 25% |  |  |  |  |  | United States 21% |  |  |  |  |  | Total |  |  |  |
Pretax loss |  | $ | (4,831,871 | ) |  |  |  |  |  |  | (2,338,679 | ) |  |  |  |  |  | $ | (7,170,551 | ) |  |  |  |
Expected income tax expense (benefit) |  |  | (1,207,968 | ) |  |  | 25.0 | % |  |  | (491,123 | ) |  |  | 21.0 | % |  |  | (1,699,090 | ) |  |  |  |
High-tech income benefits on Jinong |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  |  |  | - |  |  |  |  |
Losses from subsidiaries in which no benefit is recognized |  |  | 1,191,613 |  |  |  | -24.7 | % |  |  | - |  |  |  |  |  |  |  | 1,191,613 |  |  |  |  |
Change in valuation allowance on deferred tax asset from US tax benefit |  |  | - |  |  |  | - |  |  |  | 491,123 |  |  |  | -21.0 | % |  |  | 491,123 |  |  |  |  |
Actual tax expense |  | $ | (16,355 | ) |  |  | 0.3 | % |  |  | - |  |  |  | - |  |  | $ | (16,355 | ) |  |  | 0.2 | %

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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 Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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