Note 12 - (income Tax Income)/provision For Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Tables)

6 Months Ended

Nov. 30, 2013

Tables/Schedules

Schedule of Effective Income Tax Rate Reconciliation

	Six months ended November 30, 2013	Six months ended November 30, 2012
Income before provision for income taxes	695,819	11,714
Expected PRC income tax expense at statutory tax rate of 25%	$173,955	$2,929
Different tax rate for PRC/Hong Kong local authority	7,344	5,682
Expenses not deductible for tax	10,529	1,317
Utilization of tax loss brought forward	(159,240)	-
Tax loss not provided for deferred tax	39,005	78,997
Total	$71,593	$88,925