INCOME TAXES (Tables)

12 Months Ended

Jul. 31, 2016

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

		2016			2015
Deferred tax assets:
Net operating losses	$	228,278		$	78,278
Total deferred tax assets		228,278			78,278
Less: valuation allowance		(228,278	)		(78,278	)
Deferred tax assets, net	$	-		$	-

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

		For the		For the
		year		year
		ended		ended
		July 31,		July 31,
		2016		2015
Current tax expense	$	196,099	$	833,452
Deferred tax expense		30,583		83,388
Benefits of operating loss carryforwards		-		-
Tax expense (benefit)	$	226,682	$	916,840

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	For the year		For the year
	ended		ended
	July 31,		July 31,
	2016		2015
Statutory U.S. tax rate	34.00%		34.00%
PRC Statutory Tax Rate	25.00%		25.00%
HK Statutory Tax Rate	15.00%		15.00%
Less: Valuation Allowance	(92.85%	)	(45.44%	)
Nondeductible/nontaxable items	(40.57%	)	29.40%
Tax expense (benefit)	(59.42%	)	57.96%

Schedule of Effective Income Tax Expense Reconciliation [Table Text Block]

		For the year			For the year
		ended			ended
		July 31, 2016			July 31, 2015
Statutory U.S. tax rate	$	(228,278	)	$	(78,278	)
PRC Statutory Tax Rate		71,923			451,874
HK Statutory Tax Rate		(185	)		(252	)
Less: Valuation Allowance		228,463			464,966
Nondeductible/nontaxable items		154,759			78,530
Tax expense (benefit)	$	226,682		$	916,840

Subsidiaries in PRC [Member]

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

		2016		2015
Deferred tax assets:
Net operating losses	$	-	$	-
Total deferred tax assets		-		-
Less: valuation allowance		-		-
Deferred tax assets, net	$	-	$	-
Deferred tax liabilities:
Timing differences of revenue recognition	$	107,609	$	83,101
Total deferred tax liabilities		107,609		83,101