v3.21.2

Summary of Significant Accounting Policies (Details) | 12 Months Ended |  |  |
--- | --- | --- | --- | ---
Jun. 30, 2021 USD ($) | Jun. 30, 2020 USD ($) | Jun. 30, 2021 AUD ($) | Dec. 01, 2020 USD ($) | Jun. 30, 2020 CNY (¥)
Summary of Significant Accounting Policies (Details) [Line Items] |  |  |  |  |
Net income, percentage | 90.00% |  |  |  |
Insured each depositor at one bank | $ 70,000 |  |  |  | ¥ 500,000
Federal deposit insurance corporation expenses | 250,000 |  |  |  |
Deposits | 172,000 |  | $ 250,000 | $ 580,000 |
Deposits covered by insurance | $ 1,125,838 | $ 117,940 |  |  |
Description of receivables and allowance for doubtful accounts | Receivables are generally considered past due after 180 days. The Company reserves 25%-50% of the customers balance aged between 181 days to 1 year, 50%-100% of the customers balance over 1 year and 100% of the customers balance over 2 years. Accounts receivable are written off against the allowances only after exhaustive collection efforts. |  |  |  |
Allowance for doutful accounts | $ 1,033,407 | 4,996,606 |  |  |
Write off of accounts receivable |  | 8,220,754 |  |  |
Accounts receivable | 2,512 | 99,366 |  |  |
Allowance for doubtful accounts of other receivables |  | 10,055,203 |  |  |
Written off against other receivables | 11,665 | 1,763 |  |  |
Recovery of other receivables | 4,786,814 |  |  |  |
Impairment | 855,230 | 127,177 |  |  |
Impairment of intangible assets |  | 200,455 |  |  |
Gross revenue | 25.8 | 25,800,000 |  |  |
Gross cost of revenue | $ 24,300,000 | 24,300,000 |  |  |
Percentage of income tax | 25.00% |  |  |  |
VAT rate, description | The Company is subject to value added tax (“VAT”). Revenue from services provided by the Company’s PRC subsidiaries and affiliates, including Sino-China and Trans Pacific are subject to VAT at rates ranging from 9% to 13%. |  |  |  |
Percentage of construction taxes | 7.00% |  |  |  |
Percentage of education surcharges | 3.00% |  |  |  |
China [Member] |  |  |  |  |
Summary of Significant Accounting Policies (Details) [Line Items] |  |  |  |  |
Cash balances | $ 628,039 | 97,836 |  |  |
Balances not covered by insurance | 201,990 | 8,780 |  |  |
U.S. [Member] |  |  |  |  |
Summary of Significant Accounting Policies (Details) [Line Items] |  |  |  |  |
Cash balances | 44,203,436 | 25,739 |  |  |
Balances not covered by insurance | 43,507,335 |  |  |  |
Hong Kong [Member] |  |  |  |  |
Summary of Significant Accounting Policies (Details) [Line Items] |  |  |  |  |
Cash balances | 3,698 | 2,029 |  |  |
Australia [Member] |  |  |  |  |
Summary of Significant Accounting Policies (Details) [Line Items] |  |  |  |  |
Cash balances | $ 693 | $ 1,116 |  |  |

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