Note 12 - Income Tax Expense (Tables)

3 Months Ended

Jul. 31, 2016

Tables/Schedules

Schedule of Components of Income Tax Expense (Benefit)

	Three months ended July 31, 2016	Three months ended July 31, 2015
Current income tax in PRC and Hong Kong	$49,440	$21,662
Deferred tax income	-	-
Total	$49,440	$21,662

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the expected tax with the actual tax expense is as follows:

	Three months ended July 31, 2016	Three months ended July 31, 2015
(Loss)/ Profit before provision for income taxes	$(81,782)	$15,370
Expected PRC income tax expense at statutory tax rate of 25%	(20,445)	3,843
Different tax rate for PRC/Hong Kong local authority	20,476	6,657
Utilisation of tax losses brought forward	-	(47,434)
Tax loss not provided for deferred tax	49,409	58,596
Total	$49,440	$21,662