Note 13 -Provision For Income Taxes/(income Tax Income): Schedule of Effective Income Tax Rate Reconciliation (Tables)

9 Months Ended

Feb. 28, 2014

Tables/Schedules

Schedule of Effective Income Tax Rate Reconciliation

	Nine months ended February 28, 2014	Nine months ended February 28, 2013
Income before provision for income taxes	879,427	155,083
Expected PRC income tax expense at statutory tax rate of 25%	$219,857	$38,771
Different tax rate for PRC/Hong Kong local authority	15,233	(3,167)
Expenses not deductible for tax	4,616	28,738
Utilization of tax loss brought forward	(107,635)	-
Tax loss not provided for deferred tax	93,804	102,048
Total	$225,875	$166,390