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EXCEL - IDEA: XBRL DOCUMENT - XINHUA CHINA LTDFinancial_Report.xls
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EX-31.2 - CERTIFICATION - XINHUA CHINA LTDxinhua_ex312.htm
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EX-31.1 - CERTIFICATION - XINHUA CHINA LTDxinhua_ex311.htm
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v2.4.0.6
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Jun. 30, 2012
Accounting Policies [Abstract]  
Expected useful lives
Asset Classification   Depreciable Life
Land Use right   50 years  
Buildings   50 years  
Motor vehicles   8 – 10 years  
Equipment and machinery   5 – 8 years  
Intangible Assets   3 years  
Leasehold improvement   2 years  
Income Taxes
Corporate income tax is imposed on progressive rates in the range of:

 

Taxable Income  
Rate   Over     But Not Over     Of Amount Over  
  15%     0       50,000       0  
  25%     50,000       75,000       50,000  
  34%     75,000       100,000       75,000  
  39%     100,000       335,000       100,000  
  345     335,000       10,000,000       335,000  
  35%     10,000,000       15,000,000       10,000,000  
  38%     15,000,000       18,333,333       15,000,000  
  35%     18,333,333       -       -  
Foreign Currencies Translation
Exchange Rates   6/30/2012     6/30/2011
Year end RMB : US$ exchange rate     6.2990       6.4630
Average yearly RMB : US$ exchange rate     6.3403       6.4593