Note 13 - Provision For Income Taxes (Tables)

3 Months Ended

Nov. 30, 2012

Tables/Schedules (Detail level 3):

Income tax expense table

	Six months ended November 30, 2012		Six months ended November 30, 2011
Current – PRC income tax provision	$	96,129	$	130,782
Deferred income tax (income)/ provision		(7,204)		(9,700)
Total	$	88,925	$	121,082

Reconciliation of the expected tax

	Six months ended November 30, 2012		Six months ended November 30, 2011
Income before provision for income taxes		11,714		160,777
Expected PRC income tax expense at statutory tax rate of 25%	$	2,929	$	40,194
Different tax rate for PRC/Hong Kong local authority		5,682		(11,754)
Expenses not deductible for tax		1,317		15,468
Utilization of tax loss brought forward		-		(9,380)
Tax loss not provided for deferred tax		78,997		86,554
Actual tax expense	$	88,925	$	121,082