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Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2020
Income Tax Disclosure [Abstract] |
Schedule of components of the income tax provision from continuing operations |
|  | For the years ended September 30, |
|  | 2018 |  |  | 2019 |  |  | 2020 |
Current |  | $ | - |  |  | $ | 575,724 |  |  | $ | 160,540 |
Deferred |  |  | 286,905 |  |  |  | 147,660 |  |  |  | (63,392 | )
Total income tax provision |  | $ | 286,905 |  |  | $ | 723,384 |  |  | $ | 97,148 |
Schedule of reconciliations of the statutory income tax rate and the company’s effective income tax rate |
|  | For the years ended September 30, |
|  | 2018 |  |  | 2019 |  |  | 2020 |
Net income before provision for income taxes |  | $ | 1,123,677 |  |  | $ | 2,653,497 |  |  | $ | 374,070 |
PRC statutory tax rate |  |  | 25 | % |  |  | 25 | % |  |  | 25 | %
Income tax at statutory tax rate |  |  | 280,919 |  |  |  | 663,374 |  |  |  | 93,517 |
Expenses not deductible for tax purpose |  |  | 5,986 |  |  |  | 2,194 |  |  |  | 3,650 |
Effect on valuation allowance |  |  | - |  |  |  | 57,816 |  |  |  | (19 | )
Income tax expense |  | $ | 286,905 |  |  | $ | 723,384 |  |  | $ | 97,148 |
Effective tax rates |  |  | 26 | % |  |  | 27 | % |  |  | 26 | %
Schedule of deferred tax asset and liability |
|  | As of September 30, |
|  | 2019 |  |  | 2020 |
Deferred tax assets: |  |  |  |  |  |
Tax loss carry forwards |  | $ | 56,642 |  |  | $ | 116,118 |
Bad debt allowance |  |  | 20,244 |  |  |  | 32,624 |
Advertising expense |  |  | 9,883 |  |  |  | 7,061 |
Staff education fund |  |  | 24 |  |  |  | - |
Less: valuation allowance |  |  | (56,156 | ) |  |  | (58,479 | )
Deferred tax assets, net |  | $ | 30,637 |  |  | $ | 97,324 |
Schedule of valuation allowance provision for deferred tax assets |
|  | For the years ended September 30, |
|  | 2018 |  |  | 2019 |  |  | 2020 |
Balance as of October 1, |  | $ | - |  |  | $ | - |  |  | $ | 56,156 |
Current year addition (reduction) |  |  | - |  |  |  | 57,816 |  |  |  | (19 | )
Exchange rate effect |  |  | - |  |  |  | (1,660 | ) |  |  | 2,342 |
Balance as of September 30, |  | $ | - |  |  | $ | 56,156 |  |  | $ | 58,479 |

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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