China Du Kang (CDKG) 10-Q 14 Nov 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2014	Nov. 15, 2014
Document And Entity Information	'	'
Entity Registrant Name	'CHINA DU KANG CO. LTD.	'
Entity Central Index Key	'0001472635	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	100,113,791
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2014	'

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2014	Dec. 31, 2013
Current Assets:	'	'
Cash and cash equivalents	$124,638	$573,546
Notes receivable	'	32,712
Accounts receivable (Note 4)	622,937	527,521
Others receivable	74,804	30,581
Prepaid expenses (Note 5)	608,636	470,409
Inventories (Note 6)	8,417,266	8,385,490
Total current assets	9,848,281	10,020,259
Property, Plant and Equipment, net (Note 7)	6,952,107	7,023,716
Intangible assets, net (Note 8)	1,934,116	1,978,981
Long-term investment	1,999,902	2,013,641
Total Assets	20,734,406	21,036,597
Current Liabilities:	'	'
Accounts payable	2,383,599	2,290,540
Accrued expenses (Note 9)	358,298	138,805
Others payable	147,345	96,494
Taxes payable (Note 10)	7,375	68,987
Deferred revenue (Note 11)	1,775,603	1,915,169
Security deposit	39,157	31,946
Lease liability-current	46,266	76,892
Total Current Liabilities	4,757,643	4,618,833
Long-term Liabilities:	'	'
Lease liability-long-term	636,270	689,677
Total Long-term Liabilities	636,270	689,677
Total Liabilities	5,393,913	5,308,510
Commitments and Contingencies (Note 16)	'	'
China Du Kang Co., Ltd. Shareholders' Equity	'	'
Preferred stock, par value $0.001, 5,000,000 shares authorized; no shares issued and outstanding as of September 30, 2014 and December 31, 2013	'	'
Common stock, par value $0.001, 250,000,000 shares authorized; 100,113,791 shares issued and outstanding as of 86,000,000 shares issued and outstanding as of September 30,	100,114	100,114
Additional paid-in capital	26,593,393	26,593,393
Accumulated deficit	-21,293,686	-21,088,318
Accumulated other comprehensive income	-543,500	-436,437
Total China Du Kang Co., Ltd. Shareholders' equity (deficit)	4,856,321	5,168,752
Noncontrolling Interest	10,484,172	10,559,335
Total Equity (Deficit)	15,340,493	15,728,087
Total Liabilities and Equity (Deficit)	$20,734,406	$21,036,597

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Shareholders' Equity:	'	'
Preferred stock, par value	$0.00	$0.00
Preferred stock, authorized shares	5,000,000	5,000,000
Preferred stock, issued shares	0	0
Preferred stock, outstanding shares	0	0
Common stock, par value	$0.00	$0.00
Common stock, Authorized shares	250,000,000	250,000,000
Common stock, Issued shares	100,113,791	100,113,791
Common stock, outstanding shares	100,113,791	100,113,791

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Revenues	'	'	'	'
Sales of Liquor	$504,374	$1,215,394	$2,898,119	$3,601,121
Costs of Liquor Sold	410,793	856,042	2,190,418	2,185,630
Gross Profit	93,581	359,352	707,701	1,415,491
Selling Expenses	'	'	'	'
Advertising expenses	11,392	30,637	36,238	107,715
Promotion expenses	105,738	104,931	117,513	284,035
Office expenses	238	7,009	6,692	13,460
Sales commission	37,753	44,176	117,378	115,768
Travel and entertainment	19,442	20,155	56,948	56,904
Total Selling Expenses	174,563	206,908	334,769	577,882
General and administrative expenses	'	'	'	'
Payroll	56,643	69,392	158,843	161,658
Employee benefit and pension	4,358	21,280	16,227	35,033
Depreciation and amortization expenses	61,261	31,233	183,709	92,001
Professional Fees	47,628	3,382	71,906	6,550
Taxes	134,327	7,333	149,870	21,057
Office expenses	13,699	15,357	34,635	38,791
Vehicle expenses	2,506	4,852	10,727	19,325
Bad debt expenses	'	'	'	25,191
Travel and entertainment	3,267	6,706	10,537	20,011
Other general and administrative expenses	2,954	161	3,790	2,368
Total General and Administrative Expenses	326,643	159,696	640,244	421,985
Total Operating Expenses	501,206	366,604	975,013	999,867
Income from Operations	-407,625	-7,252	-267,312	415,624
Other Income (Expenses)	'	'	'	'
Interest income	295	362	1,027	885
Interest Expenses-capital lease	-12,303	-10,324	-37,019	-30,714
Governmental subsidy	'	'	56,908	'
Other income (expense)	14,097	-440	31,844	-105,613
Total Other Income (Expenses)	2,089	-10,402	52,760	-135,442
Net Income (loss) for continuing operations	-405,536	-17,654	-214,552	280,182
Provision for Income Tax	-65,979	'	-65,979	'
Net Income (Loss) before discontinued operations	-471,515	-17,654	-280,531	280,182
Discontinued Operations	'	'	'	'
Income (loss) from operations of discontinued	'	-49,315	'	-37,545
Income tax benefit (expense)	'	2,657	'	-285
Net Income (loss) from discontinued operations	'	-46,658	'	-37,830
Net Income (Loss)	-471,515	-64,312	-280,531	242,352
Less: Net loss (income) attributable to noncontrolling interest	175,776	21,267	75,163	5,722
Net Income (Loss) attributable to China Du Kang Co., Ltd.	($295,739)	($43,045)	($205,368)	$248,074
Basic and Fully Diluted Income (Loss) per Share	$0	$0	$0	$0
Weighted average shares outstanding	100,113,791	100,113,791	100,113,791	100,113,791

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Unaudited) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Consolidated Statements Of Comprehensive Income Loss	'	'	'	'
Net Income (loss)	($471,515)	($64,312)	($280,531)	$242,352
Other comprehensive income (loss), net of tax:	'	'	'	'
Effects of foreign currency conversion	5,086	38,877	-107,063	280,375
Total other comprehensive income (loss), net of tax	5,086	38,877	-107,063	280,375
Comprehensive income (loss)	-466,429	-25,435	-387,594	522,727
Comprehensive income (loss) attributable to the noncontrolling interest	175,776	21,505	75,163	5,881
Comprehensive income (loss) attributable to China Du Kang Co., Ltd.	($290,653)	($3,930)	($312,431)	$528,608

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Cash Flows from Operating Activities	'	'
Net income (loss) including non-controlling interest	($280,531)	$242,352
Adjustments to reconcile net income including non-controlling interest to net cash provided (used) by operating activities	'	'
Loss (income) from discontinued operations	'	37,830
Depreciation	412,934	285,639
Amortization	31,393	32,000
Bad debt expense	'	25,191
Obsolete inventory write-down	66,068	85,210
Changes in operating assets and liabilities:	'	'
(Increase)/Decrease in notes receivable	32,519	-32,147
(Increase)/Decrease in accounts receivable	-99,108	-57,311
(Increase)/Decrease in others receivable	-44,473	-25,611
(Increase)/Decrease in prepaid expenses	-141,569	-164,730
(Increase)/Decrease in inventories	-155,138	-1,138,548
Increase/(Decrease) in accounts payable	108,788	1,081,218
Increase/(Decrease) in accrued expenses	220,647	161,499
Increase/(Decrease) in other payable	51,558	55,235
Increase/(Decrease) in taxes payable	-61,199	46,231
Increase/(Decrease) in deferred revenue	-126,619	-712,523
Increase/(Decrease) in security deposit	7,436	'
Increase/(Decrease) in capital lease interest payable	-37,019	-30,714
Net cash provided (used) by operating activities of continued operations	-14,313	-109,179
Net cash provided (used) by operating activities of discontinued operations	'	-148,592
Net cash provided (used) by operating activities	-14,313	-257,771
Cash Flows from Investing Activities	'	'
Purchase of fixed assets	-370,237	-138,762
Net cash provided (used) by investing activities of continued operations	-370,237	-138,762
Net cash provided (used) by investing activities of discontinued operations	'	-1,592
Net cash provided (used) by investing activities	-370,237	-140,354
Cash Flows from Financing Activities	'	'
Repayments to related parties	'	'
Repayment for a capital lease principal	-41,858	-54,489
Net cash provided (used) by financing activities of continued operations	-41,858	-54,489
Net cash provided (used) by financing activities of discontinued operations	'	'
Net cash provided (used) by financing activities	-41,858	-54,489
Increase (decrease) in cash	-426,408	-452,614
Effects of exchange rates on cash	-22,500	-51,618
Cash at beginning of period	573,546	681,702
Cash at end of period	124,638	177,470
Less: Cash at end of period-discontinued operations	'	7,997
Cash at end of period-continuing operations	124,638	169,473
Supplemental Disclosures of Cash Flow Information:	'	'
Cash paid during the year for: Interest	37,019	30,714
Cash paid during the year for: Income taxes	$65,979	$285

ORGANIZATION_AND_BUSINESS_BACK

ORGANIZATION AND BUSINESS BACKGROUND	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
NOTE 1 - ORGANIZATION AND BUSINESS BACKGROUND	'
	China Du Kang Co., Ltd (“China Du Kang” or the “Company”) was incorporated as U. S. Power Systems, Inc., in the State of Nevada on January 16, 1987.  On or about June 8, 2006 the Company’s name was changed to Premier Organic Farms Group, Inc. On or about November 30, 2006 the name was changed to Amstar Financial Holdings, Inc. (“AFLH”). On or about March 18, 2008 the name was changed to its current name of China Du Kang Co., Ltd. with its corporate charter still residing in Nevada.  The Company changed its fiscal year ending from September 30 to December 31 in February 2008.
	The Company had been engaged in the business of providing various financial services since it's incorporation  The Company was not successful and discontinued the majority of its operation by December 31, 2007.
	On January 10, 2008, the Company entered into a Plan of Exchange Agreement (the “Exchange Agreement”) with Hong Kong Merit Enterprise Limited (“Merit”), a holding company incorporated in Hong Kong.  Pursuant to the terms of the Exchange Agreement, the Company agreed to issue post split 88,000,000 shares of its common stock to the shareholders of Merit in exchange for Merit to transfer all of its issued and outstanding shares of common stock to the Company, thereby causing Merit to become a wholly-owned subsidiary of the Company.  The parties closed the transaction contemplated by the Agreement on February 11, 2008.
	Merit was incorporated on September 8, 2006 in Hong Kong under the Companies Ordinances as a Limited Liability company.  Merit was formed for the purpose of seeking and consummating a merger or acquisition with a business entity organized as a private corporation, partnership, or sole proprietorship.
	On January 22, 2008, Merit entered into a Share Purchase Agreement (the “Purchase Agreement”) with the owners of Shaanxi Huitong Food Co., Inc. ("Huitong"), a limited liability company incorporated in the People's Republic of China ("PRC") on August 9, 2007 with a registered capital of $128,200 (RMB1,000,000).  Pursuant to the Purchase Agreement,  Merit agreed to purchase 100% of the equity ownership in  Huitong for a cash consideration of $136,722 (RMB 1,000,000).  The local government approved the transaction on February 1, 2008.  Subsequent to the completion of the acquisition, Huitong became a wholly-owned subsidiary of Merit.
	Huitong was formed for the purpose of seeking and consummating a merger or acquisition with a business entity organized as a private corporation, partnership, or sole proprietorship.  On December 26, 2007, Huitong executed an acquisition agreement with shareholders of Shaanxi Xidenghui Technology Stock Co., Ltd. ("Xidenghui"), whereby Huitong agreed to acquire 98.24% of the equity ownership of Xidenghui from the shareholders.  Subsequent to completion of the acquisition agreement,  Xidenghui became a majority-owned subsidiary of Huitong. On October 1, 2011, some related parties converted their debt into the registered capital of Xidenghui, and accordingly, Huitong's equity ownership interest in Xidenghui receded from 98.24% to 83.75%.
	Xidenghui was incorporated  in Weinan City, Shaanxi Province, PRC on March 29, 2001 under the Company Law of PRC.  Xidenghui was engaged in the business of production and distribution of distilled spirit with a brand name of “Xidenghui”.  Currently, its principal business is to hold an equity ownership interest in PRC operating subsidiaries. Beginning from January 2012, Xidenghui also distributes liquor that is manufactured by Shannxi Baishui Dukang Liquor Co., Ltd. (“Baishui Dukang”), one of our operating subsidiaries.
	Xidenghui's investment in Baishui Dukang--Majority owned subsidiary
	Baishui Dukang was incorporated in Baishui County, Shanxi Province, PRC on March 1, 2002 under the Company Law of PRC.  Baishui Dukang was principally engaged in the business of production and distribution of distilled spirit (liquor) with a brand name of “Baishui Du Kang”. On May 15, 2002, Xidenghui invested inventory and fixed assets with a total fair value of $ 4,470,219 (RMB 37,000,000) to Baishui Dukang and owns 90.51% of Baishui Dukang’s equity interest ownership, thereby causing Baishui Dukang to become a majority-owned subsidiary of Xidenghui.
	On July 29, 2003, Baishui Dukang increased its registered capital to $5,603,479 (RMB 46,380,000). Xidenghui retains 90.51% equity ownership interest in Baishui Dukang, while its investment amount in Baishui Dukang increased from $ 4,470,219 (RMB 37,000,000) to $5,071,463 (RMB 41,976,500).
	On November 16, 2013, Baishui Dukang increased its registered capital of $5,861,350 (RMB 35,950,000) from $5,603,479 (RMB 46,380,000) to $11,464,829 (RMB 82,330,000), of which Baishui Dukang converted debt of $3,329,312 (RMB 20,420,000) owed to Shaanxi Du Kang Group Co., Ltd. (“Du Kang Group”), a related party, into registered capital, and Shaanxi Bai Shui Du Kang Marketing Management Co., Ltd. (“Du Kang Marketing Management”), another related party, contributed a property with a fair market value of $2,532,038 (RMB 15,530,000) to Baishui Dukang toward registered capital. While Xidenghui retains its investment amount of $5,071,463 (RMB 41,976,500), its equity ownership interest in Baishui Dukang was reduced from 90.51% to 51%.
	Xidenghui's investment in Shaanxi Baishui Dukang Liquor Brand Management Co., Ltd.--Discontinued operation
	On October 30, 2007, Xidenghui executed an agreement with Mr. Zhang Hongjun, a PRC citizen, to establish a joint venture, Shaanxi Baishui Dukang Liquor Brand Management Co., Ltd. ("Brand Management").  Pursuant to the agreement, Xidenghui contributed cash of $95,704 (RMB 700,000), and owns 70% equity interest ownership therein.  Brand Management was subsequently incorporated on November 12, 2007.  Upon the completion of incorporation, Brand Management became a majority-owned subsidiary of the Xidenghui.  Brand Management was principally engaged in the business of distribution of Baishui Dukang’s liquor and managing the franchise of the “Baishui Du Kang” brand name.
	On December 10, 2013, Xidenghui transferred its 70% equity ownership interest in Brand Management to Mr. Zhang, Hongjun for $114,506 (RMB 700,000), and accordingly, Brand Management is no longer an subsidiary of Xidenghui. Since this disposal is a transaction between entities under common control, the Company recorded the transaction on the historical carrying values. No gain or loss is recognized for the disposal.
	Before the disposal of Brand Management, the Company derived license fees from liquor manufactures and liquor stores
	(a) License fees from liquor manufactures
	We authorize liquor manufacturers who comply with our requirements to use certain sub brand names of “Baishui Dukang” to process the production of liquor and to sell to customers within the designated area in a certain period of time. The amount of license fee varies based on the sales territory and the number of sub brand names. We generally collect the entire license fee when the license agreement is executed, and then recognize license fee revenue over the beneficial period described by the agreement, as the revenue is realized or realizable and earned.
	(b) License fees from liquor stores
	We also authorize liquor stores who comply with our requirements to exclusively sell certain sub brand names of “Baishui Dukang” products within the designated area in a certain period of time. The amount of license fee varies based on the sales territory and the number of sub brand names. We generally collect the entire license fee when the agency agreement is executed, and then recognize license fee revenue over the beneficial period described by the agreement, as the revenue is realized or realizable and earned.
	As the Company disposed of Brand Management in December 10, 2013, the company no longer generates revenue from license fees.
	Cost of License Fees
	Costs of franchise fees principally include the costs to prepare the franchise contracts and the payroll to employees who are responsible for inspection and monitoring the franchisees. These expenses are immaterial and therefore included in the general and administrative expenses.
	Xidenghui's investment in Shaanxi Yellow-river Bay Wenquan Lake Park Co., Ltd.--Long-term Investment
	On March 1, 2006, Xidenghui executed an investment agreement with Shaanxi Yichuan Nature Park Co., Inc., pursuant to which, Xidenghui agreed to invest cash of $1,596,254 (RMB 12,000,000) to a joint-venture named Shaanxi Yellow-river Bay Wenquan Lake Park Co., Ltd., ("Yellow-river Bay Park") F/K/A Shaanxi Yellow-river Wetlands Park Co., Ltd., and owns 7.9% equity ownership interest therein. Shaanxi Yellow-river Wetlands Park Co., Ltd. is engaged in the business of recreation and entertainment. Xidenghui finished the investment contribution in September 2007.
	On October 8, 2013, Xidenghui exchanged its right to a piece of land, approximately 657 acres located in Weinan City, Shaanxi Province, with Mr. Zhang, Hongjun for approximately 10% equity ownership interest in Yellow-river Bay Park. Upon completion of the transaction, Xidenghui owns 18% equity ownership interest in Yellow-river Bay Park. Since this is a transaction between entities under common control, the Company recorded the transaction on the historical carrying values. No gain or loss is recognized for transaction.  The Company uses the cost method to record the investment.
	As detailed above, the restructuring of Xidenghui's equity ownership interest in PRC operating subsidiaries in the fourth quarter 2013 is summarized as following charts:
	The restructuring of Xidenghui in the fourth quarter 2013 is subject to the local government's approval, which was subsequently obtained in the early 2014. Also, because the restructuring is a transaction between entities under common control, the Company recorded the restructuring on the historical carrying values. No gain or loss is recognized for the restructuring.
	Under the PRC regulations on acquisition of businesses, commonly referred to as "SAFE" regulations (State Administration of Foreign Exchange), which were jointly  adopted on August 8, 2006 by six PRC regulatory agencies with jurisdictional Authority, a Chinese entity may not be owned or controlled directly by foreign investors or shareholders but may be acquired in a two-step transaction with a wholly owned foreign enterprise (“WOFE”).
	China Du Kang is the US holding company for Merit, a Hong Kong entity organized under the Companies Ordinance as a limited liability company. Merit was established as a WOFE corporation for the purpose of effecting an acquisition transaction with Huitong, a WOFE corporation incorporated in PRC. Huitong in turn majority owns Xidenghui, which is a Chinese holding company. Xidenghui has one subsidiary, Baishui Dukang, and has an 18% equity interest in Yellow-river Bay Park.
	This arrangement provides separate holding companies for the United States, Hong Kong, and PRC. This allows the Company to lawfully conduct operations in China while ownership is represented in shares of the U.S. holding company.
	Xidenghui and Baishui Dukang are the two of these affiliated companies that are engaged in business operations.  China Du Kang, Merit, and Huitong are holding companies, whose business is to hold an equity ownership interest in Xidenghui and Baishui Dukang. All these affiliated companies are hereafter referred to as the "Company".  Currently, the Company is principally engaged in the business of production and distribution of distilled spirits with the brand name of “Baishui Dukang”.

CONTROL_BY_PRINCIPAL_OWNERS

CONTROL BY PRINCIPAL OWNERS	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
NOTE 2 - CONTROL BY PRINCIPAL OWNERS	'
	The directors, executive officers, their affiliates, and related parties own, directly or indirectly, beneficially and in the aggregate, the majority of the voting power of the outstanding capital of the Company. Accordingly, directors, executive officers and their affiliates, if they voted their shares uniformly, would have the ability to control the approval of most corporate actions, including approving significant expenses, increasing the authorized capital and the dissolution, merger or sale of the Company's assets.

SIGNIFICANT_ACCOUNTING_POLICIE

SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
NOTE 3 - SIGNIFICANT ACCOUNTING POLICIES	'
	Basis of Presentation
	The accompanying unaudited consolidated financial statements were prepared pursuant to the rules and regulations of the United States Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations. Management of the Company (“Management”) believes that the following disclosures are adequate to make the information presented not misleading. These financial statements should be read in conjunction with the audited financial statements and the notes for the year ended December 31, 2013.
	The accompanying unaudited consolidated financial statements reflect all adjustments, consisting only of normal recurring adjustments that, in the opinion of Management, are necessary to present fairly the financial position and results of operations of the Company for the periods presented. Operating results for the three and nine months ended September 30, 2014, are not necessarily indicative of the results that may be expected for the year ending December 31, 2014.
	The accompanying consolidated financial statements are prepared in accordance with generally accepted accounting principles in the United States of America ("US GAAP").  This basis of accounting differs from that used in the statutory accounts of the Company, which are prepared in accordance with the "Accounting Principles of China " ("PRC GAAP").  Certain accounting principles, which are stipulated by US GAAP, are not applicable in the PRC GAAP.  The difference between PRC GAAP accounts of the Company and its US GAAP consolidated financial statements is immaterial.
	The consolidated financial statements include the accounts of the Company and all its majority-owned subsidiaries which require consolidation.  Inter-company transactions have been eliminated in consolidation.
	Certain amounts in the prior year's consolidated financial statements and notes have been revised to conform to the current year presentation.
	Use of Estimates
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period.  Actual results when ultimately realized could differ from those estimates.
	Subsequent Events
	The Company evaluated subsequent events through the date of issuance of these financial statements. We are not aware of any significant events that occurred subsequent to the balance sheet date but prior to the filing of this report that would have a material impact on our consolidated financial statements.
	Concentrations of Credit Risk
	Financial instruments that subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents. The Company maintains its cash and cash equivalents with high-quality institutions.  Deposits held with banks in PRC may not be insured or exceed the amount of insurance provided on such deposits.  Generally these deposits may be redeemed upon demand and therefore bear minimal risk.
	Fair Value of Financial Instruments
	The carrying value of financial instruments including cash and cash equivalents, receivables, prepaid expenses, accounts payable, and accrued expenses, approximates their fair value due to the relatively short-term nature of these instruments.
	Foreign Currencies Translation
	The Company maintains its books and accounting records in PRC currency "Renminbi" ("RMB"), which is determined as the functional currency.  Transactions denominated in currencies other than RMB are translated into RMB at the exchange rates quoted by the People’s Bank of China (“PBOC”) prevailing at the date of the transactions. Monetary assets and liabilities denominated in currencies other than RMB are translated into RMB using the applicable exchange rates quoted by the PBOC at the balance sheet dates. Exchange differences are included in the statements of changes in owners' equity.  Gain and losses resulting from foreign currency transactions are included in operations.
	The Company’s financial statements are translated into the reporting currency, the United States Dollar (“US$”).  Assets and liabilities of the Company are translated at the prevailing exchange rate at each reporting period end. Contributed capital accounts are translated using the historical rate of exchange when capital is injected. Income and expense accounts are translated at the average rate of exchange during the reporting period.  Translation adjustments resulting from translation of these consolidated financial statements are reflected as accumulated other comprehensive income (loss) in the consolidated statements of changes in shareholders’ equity.
	The exchange rates used for foreign currency translation were as follows (USD$1 =MB):
	Period Covered		Balance Sheet		Average Rates
			Date Rates
	Nine Months ended September 30, 2014			6.156		6.15023
	Nine Months ended September 30, 2013			6.1514		6.22152
	Year ended December 31, 2013			6.114		6.19817
	Year ended December 31, 2012			6.3161		6.31984
	Statement of Cash Flows
	In accordance with FASB ASC 830-230, “Statement of Cash Flows”, cash flows from the Company’s operations is calculated based upon the functional currency.  As a result, amounts related to assets and liabilities reported on the statement of cash flows may not necessarily agree with changes in the corresponding balances on the balance sheet.
	Revenue Recognition
	The Company recognizes revenue when the earnings process is complete, both title and the risks and rewards of ownership are transferred or services have been rendered and accepted, the selling price is fixed or determinable, and collectability is reasonably assured.
	Sales of Liquor
	The Company generally sells liquor to liquor distributors with which the Company executed an exclusive distributor contract, pursuant to which the distributor cannot act as a distributor for any other products of a third party.  The Company recognizes liquor sales revenue when the significant risks and rewards of ownership have been transferred pursuant to PRC law, including such factors as when persuasive evidence of an arrangement exists, delivery has occurred, the sales price is fixed or determinable, sales and value-added tax laws have been complied with, and collectability is reasonably assured. The Company generally recognizes revenue from sales of liquor when its products are shipped.
	The Company does not provide an unconditional right of return, price protection or any other concessions to its customers.  Sales returns and other allowances have been immaterial in our operation.
	Deferred Revenue
	Deferred revenue consists of prepayments to the Company for products that have not yet been delivered to the customers.  Payments received prior to satisfying the Company’s revenue recognition criteria are recorded as deferred revenue.
	Cash and Cash Equivalents
	Cash and cash equivalents include cash on hand, deposits in banks with maturities of three months or less, and all highly liquid investments that are unrestricted as to withdrawal or use, and which have original maturities of three months or less.
	Accounts receivable
	The Company carries accounts receivable at the invoiced amount without bearing interest,  less an allowance for doubtful accounts. Allowances for doubtful accounts are recorded as a general and administrative expense.  Management regularly reviews the composition of accounts receivable and analyzes historical bad debts, customer concentrations, customer credit worthiness, current economic trends and changes in customer payment patterns to evaluate the collectability of accounts receivable and the adequacy of the allowance. Management also performs a subjective review of specific large accounts to determine if an additional reserve is necessary. In circumstances in which we receive payment for accounts receivable that have previously been written off, we reverse the allowance and bad debt expenses.
	Others Receivable
	Others receivable principally includes advances to employees who are working on projects on behalf of the Company.  After the work is finished, they will submit expense reports with supporting documents to the accounting department. Upon being properly approved, the expenses are debited into the relevant accounts and the advances are credited out. Cash flows from these activities are classified as cash flows from operating activities.
	Inventories
	Inventories are stated at the lower of cost or market value. Actual cost is used to value raw materials and supplies. Finished goods and work-in-progress are valued on the weighted-average-cost method. Elements of costs in finished good and work-in-progress include raw materials, direct labor, and manufacturing overhead.
	Baishui Dukang, one of our subsidiaries, is engaged in the distillery business.  Pursuant to the production requirement, all spirits that are newly distilled from sorghum, so called “liquor base”, must be barrel-aged for several years, so we bottle and sell only a portion of our liquor base inventory each year.  We classify barreled liquor base as work-in-progress. Following industry practice, we classify all barreled liquor base as a current asset.
	Property, Plant and Equipment
	Property, plant and equipment are carried at cost.  The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized.
	When assets are retired or disposed of, any resulting gains or losses are included in income in the year of disposition.
	Depreciation is calculated on a straight-line basis over the estimated useful life of the assets without residual value.  The percentages or depreciable life applied are:
	Building and warehouses		20 years
	Machinery and equipment		7-10 years
	Office equipment and furniture		5 years
	Motor vehicles		5 years
	Leased assets		Lease duration
	Intangible Assets
	Intangible assets are carried at cost.  Amortization is calculated on a straight-line basis over the estimated useful life of the assets without residual value.  The percentages or amortizable life applied are:
	Land use right		50 years
	Trade Mark		10 years
	Land Use Right
	All land belongs to the State in PRC.  Enterprises and individuals can pay the State a fee to obtain a right to use a piece of land for commercial purpose or residential purpose for an initial period of 50 years or 70 years, respectively.  The land use right can be sold, purchased, and exchanged in the market.  The successor owner of the land use right will reduce the amount of time which has been consumed by the predecessor owner.
	The Company owns the right to use two pieces of land, approximately 2.4 acres and 7.8 acres, located in Weinan City, Shaanxi Province for through March 2055 and May 2059, respectively. The costs of these land use rights are amortized over their prospective beneficial period, using the straight-line method with no residual value.
	Valuation of Long-Lived assets
	Long-lived assets and certain identifiable intangibles are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell.
	Advertising Costs
	The Company expenses advertising costs as incurred or the first time the advertising takes place, whichever is earlier, in accordance with the FASB ASC 720-35, “Advertising Costs". The advertising costs were $36,238, and $107,715 for the nine months ended September 30, 2014 and 2013, respectively.
	Research and Development Costs
Research and development costs relating to the development of new products and processes, including significant improvements and refinements to existing products, are expensed when incurred in accordance with the FASB ASC 730, "Research and Development". Research and development costs were immaterial for the nine months ended September 30, 2014 and 2013, respectively.
Value-added Tax ("VAT")
Sales revenue represents the invoiced value of goods, net of a value-added tax (VAT).  All of the Company’s products that are sold in PRC are subject to a Chinese value-added tax at a rate of 17% of the gross sales price or at a rate approved by the Chinese local government.  This VAT may be offset by VAT paid on purchase of raw materials included in the cost of producing the finished goods. The Company presents VAT on a net basis.
Business Tax Affixation
Business tax affixation is in connection with the VAT payment. Business tax affixation is approximately 9% of the VAT payment and is due whenever the VAT is paid. The Company presents the revenue net of business tax affixation.
Excise Tax
Baishui Dukang produces and distributes distilled liquor, which is subject to excise tax in PRC. Excise tax rate is $0.14 (RMB1.00) per kilogram and 10%-20% of gross sales revenue. The Company presents excise tax on a net basis.
Related Parties
A party is considered to be related to the Company if the party directly or indirectly or through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests is also a related party.
Due from/to Related Parties
Before July 1, 2011, Due to related parties represents temporary short-term loans from related parties to finance the Company’s operation due to lack of cash resources. These loans are unsecured, non-interest bearing and have no fixed terms of repayment, therefore, deemed payable on demand. Cash flows from due to related parties are classified as cash flows from financing activities. On July 1, 2011, the related parties agreed to convert their loans to the Company into paid-in capital.
After July 1, 2011, Due from/to related parties was caused by the related party transaction of sales of liquor. Since the Company sells liquor to the related parties, due from/to related parties represents accounts receivable from or deferred revenue from these related parties.  Cash flows from due from/to related parties are classified as cash flows from operating activities.
Imputed Interest
The Company has financed it business operation through short-term borrowings from various related parties. These short-term borrowings are non-secured, non-interest bearing with no fixed repayment date. The imputed interests are assessed as an expense to the business operation and an addition to the paid-in capital. The calculation is performed quarterly based on the average outstanding balance and the market interest rate. On July 1, 2011, the related parties agreed to convert their loans to the Company into paid-in capital and no more imputed interest was recorded after the conversion.
Pension and Employee Benefits
Full time employees of the PRC entities participate in a government mandated multi-employer defined contribution plan pursuant to which certain pension benefits, medical care, unemployment insurance, employee housing fund and other welfare benefits are provided to employees. Chinese labor regulations require the Company to accrue for these benefits based on certain percentages of the employees' salaries. The Management believes full time employees who have passed the probation period are entitled to such benefits.  The total provisions for such employee benefits were $16,227 and $35,033 for the nine months ended September 30, 2014 and 2013, respectively.
Government Subsidies
The Company records government grants as current liabilities upon reception. A government subsidy revenue is recognized only when there is reasonable assurance that the Company has complied with all conditions attached to the grant.  The Company recognized government subsidy of $56,908 and $0 for the nine months ended September 30, 2014 and 2013, respectively.
Income Taxes
The Company accounts for income tax in accordance with FASB ASC 740-10-25, which requires the asset and liability approach for financial accounting and reporting for income taxes.  Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases.  Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.  The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.  A valuation allowance related to deferred tax assets is recorded when it is more likely than not that some portion or all of the deferred tax assets will not be realized.
The Company has net operating losses carried forward from prior years. Although the PRC Income Tax Law allows the enterprises to offset their future taxable income with operating losses carried forward in a 5-year period, enterprises need approval from the local tax authority before they can claim such tax benefit, and the outcome of the application is generally uncertain.  Therefore, the Management established a 100% valuation allowance for the operation losses carried forward and no deferred tax assets have been recorded as a result of these losses.
The Company accounts for income taxes in interim periods in accordance with FASB ASC 740-270, "Interim Reporting".  The Company has determined an estimated annual effective tax rate.  The rate will be revised, if necessary, as of the end of each successive interim period during the Company's fiscal year to its best current estimate. The estimated annual effective tax rate is applied to the year-to-date ordinary income (or loss) at the end of the interim period.
The Company may from time to time be assessed interest or penalties by major tax jurisdictions. In the event it receives an assessment for interest and/or penalties, it will be classified in the financial statements as tax expense.
Statutory Reserves
Pursuant to the applicable laws in PRC, PRC entities are required to make appropriations to three non-distributable reserve funds, the statutory surplus reserve, statutory public welfare fund, and discretionary surplus reserve, based on after-tax net earnings as determined in accordance with the PRC GAAP, after offsetting any prior years’ losses. Appropriation to the statutory surplus reserve should be at least 10% of the after-tax net earnings until the reserve is equal to 50% of the Company's registered capital.  Appropriation to the statutory public welfare fund is 5% to 10% of the after-tax net earnings.  The statutory public welfare fund is established for the purpose of providing employee facilities and other collective benefits to the employees and is non-distributable other than in liquidation.  Beginning from January 1, 2006, enterprise is no longer required to make appropriation to the statutory public welfare fund.  The Company does not make appropriations to the discretionary surplus reserve fund.
Since the Company has been accumulating deficit no contribution has been made to the statutory surplus reserve fund and statutory public welfare reserve fund to date. The company will be required to make contributions to the statutory surplus reserve fund and statutory public welfare reserve fund upon the achievement of positive retained earnings, which means elimination of accumulated deficit and making further positive net income.
Comprehensive Income
FASB ASC 220, “Comprehensive Income”, establishes standards for reporting and display of comprehensive income, its components and accumulated balances.  Comprehensive income as defined includes all changes in equity during a period from non-owner sources. Accumulated comprehensive income, as presented in the accompanying statements of changes in owners' equity consists of changes in unrealized gains and losses on foreign currency translation.  This comprehensive income is not included in the computation of income tax expense or benefit.
Segment Reporting
FASB ASC 820, “Segments Reporting,” establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organization structure as well as information about geographical areas, business segments and major customers in financial statements. The Company currently operates in one principal business segment.
Earnings (Loss) Per Share
The Company reports earnings per share in accordance with FASB ASC 260, “Earnings Per Share” , which requires presentation of basic and diluted earnings per share in conjunction with the disclosure of the methodology used in computing such earnings per share.  Basic earnings (loss) per share is computed by dividing income (loss) available to common shareholders by the weighted-average number of common shares outstanding during the period.  Diluted earnings per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive.  There are no potentially dilutive securities outstanding (options and warrants) for the nine months ended September 30, 2014 and 2013, respectively.
Fair Value of Measurements
Accounting principles generally accepted in the United States define fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. Additionally, the inputs used to measure fair value are prioritized based on a three-level hierarchy. This hierarchy requires entities to maximize the use of observable inputs and minimize the use of unobservable inputs. The three levels of inputs used to measure fair value are as follows:
Level 1:	Unadjusted quoted prices in active markets for identical assets or liabilities.
Level 2:	Input other than quoted market prices that are observable, either directly or indirectly, and reasonably available.  Observable inputs reflect the assumptions market participants would use in pricing the asset or liability and are developed based on market data obtained from sources independent of the Company.
Level 3:	Unobservable inputs.  Unobservable inputs reflect the assumptions that the Company develops based on available information about what market participants would use in valuing the asset or liability.
An asset or liability’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement.  Availability of observable inputs can vary and is affected by a variety of factors.  The Company uses judgment in determining fair value of assets and liabilities and Level 3 assets and liabilities involve greater judgment than Level 1 and Level 2 assets or liabilities.
Recent Accounting Pronouncements
In May 2014, the Financial Accounting Standards Board (FASB) issued a new standard for revenue recognition, Accounting Standards Codification 606 (ASC 606).  The purpose of ASC 606 is to provide a single, comprehensive revenue recognition model for all contracts with customers to improve comparability across industries. ASC 606 is effective for the Company for annual periods beginning January 1, 2017.  The Company is currently evaluating the impact the adoption of this new standard will have on its  financial position, results of operations, and cash flows.
In April 2014, the Financial Accounting Standards Board (FASB) issued guidance that changes the criteria for reporting a discontinued operation. According to the new guidance, only disposals of a component that represents a strategic shift that has (or will have) a major effect on an entity's operations and financial results is a discontinued operation. The new guidance also requires expanded disclosures about discontinued operations and disposals of a significant part of an entity that does not qualify for discontinued operations reporting. The guidance is effective beginning January 1, 2015 with early adoption permitted, but only for disposals (or classifications as held for sale) that have not been reported in previously-issued financial statements. The Company does not expect the adoption of the new provisions to have a material impact on our financial condition or results of operations.
In July 2013, the FASB issued ASU 2013-11, “Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carry forward, a Similar Tax Loss, or a Tax Credit Carry forward Exists.” This standard requires that an unrecognized tax benefits, or a portion of an unrecognized tax benefit be presented on a reduction to a deferred tax asset for an NOL carry forward, a similar tax loss, or a tax credit carry forward with certain exceptions to this rule. If certain exception conditions exists, an entity should present an unrecognized tax benefit in the financial statements as a liability and should not net the unrecognized tax benefit with a deferred tax asset. This standard is effective for fiscal years and interim periods within those years beginning after December 15, 2013. The adoption of this standard did not have a material impact on the Company’s financial position, results of operations, and cash flows.
In March 2013, the FASB issued guidance on when foreign currency translation adjustments should be released to net income. When a parent entity ceases to have a controlling financial interest in a subsidiary or group of assets that is a business within a foreign entity, the parent is required to release any related cumulative translation adjustment into net income. Accordingly, the cumulative translation adjustment should be released into net income only if the sale or transfer results in the complete or substantially complete liquidation of the foreign entity in which the subsidiary or group of assets had resided. The guidance is effective prospectively beginning January 1, 2014. The adoption of this standard did not have a material impact on the Company’s financial position, results of operations, and cash flows.
The Company believes that there were no other accounting standards recently issued that had or are expected to have a material impact on our financial position or results of operations.

ACCOUNTS_RECEIVABLE

ACCOUNTS RECEIVABLE	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
NOTE 4 - ACCOUNTS RECEIVABLE	'
	Accounts receivable consists of the following:
		September 30,		December 31,
		2014		2013
		(unaudited)
	Accounts receivable	$	44,371	$	4,497
	*Accounts receivable-related party		578,566		523,024
	Accounts  receivable, net	$	622,937	$	527,521
	Bad debt expense charged to operations was $0 and $25,191 for the nine months ended September 30, 2014 and 2013, respectively.
	* Refer to Note 13 - Sales of Liquor to Related Party for accounts receivable of related party.

PREPAID_EXPENSES

PREPAID EXPENSES	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
NOTE 5 - PREPAID EXPENSES	'
	Prepaid expenses consist of the following:
		September 30,		December 31,
		2014		2013
		(unaudited)
	Machinery and parts	$	80,555	$	81,912
	Raw materials and supplies		18,519		89,136
	Packing and supply materials		417,077		216,795
	Advance to construction project		49,585		41,748
	Taxes		14,657		39,952
	Office expenses		28,243		866
	Total	$	608,636	$	470,409

INVENTORIES

INVENTORIES	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
NOTE 6 - INVENTORIES	'
	Inventories consist of following:
		September 30,		December 31,
		2014		2013
		(unaudited)
	Finished goods	$	3,517,652	$	3,755,958
	Work-in-progress		3,284,165		3,451,217
	Raw materials and supplies		161,640		278,595
	Supplies and packing materials		1,453,809		899,720
	Total	$	8,417,266	$	8,385,490
	Obsolete/Slow moving inventory was $66,068 and $85,210 for the nine months ended September 30, 2014 and 2013, respectively, and these amounts were included in costs of goods sold.

PROPERTY_PLANT_AND_EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
NOTE 7 - PROPERTY, PLANT AND EQUIPMENT	'
	The following is a summary of property, plant and equipment:
		September 30,			December 31,
		2014			2013
		(unaudited)
	Building and warehouses	$	5,854,262		$	5,888,332
	Machinery and equipment		2,480,218			2,407,299
	Office equipment and furniture		195,041			269,815
	Motor vehicles		406,283			395,373
	Leased assets		2,869,520			2,800,301
	Total		11,805,324			11,761,120
	Less: Accumulated depreciation		(5,725,420	)		(5,368,472	)
			6,079,904			6,392,648
	Add: Construction in progress		872,203			631,068
	Total property, plant and equipment, net	$	6,952,107		$	7,023,716
	Depreciation expense charged to operations was $412,934 and $285,639 for the nine months ended September 30, 2014 and 2013, respectively. Depreciation expense with respect to production equipment that was charged to cost of sales was $260,618 and $225,638 for the nine months ended September 30, 2014 and 2013, respectively.  The remainder, depreciation expense attributable to equipment used in administration, was $152,316 and $60,001 for the nine months ended September 30, 2014 and 2013, respectively, and was included in general and administration expenses.

INTANGIBLE_ASSETS

INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
NOTE 8 - INTANGIBLE ASSETS	'
	The following is a summary of intangible assets, less amortization:
		September 30,			December 31,
		2014			2013
		(unaudited)
	Land use right	$	2,090,936		$	2,105,299
	Trade Mark of "Xidenghui"		73,099			73,602
	Trade Mark of "Baishui Du Kang"		26,803			26,987
	Total intangible assets		2,190,838			2,205,888
	Less: Accumulated amortization		(256,722	)		(226,907	)
	Total intangible assets, net	$	1,934,116		$	1,978,981
	Amortization expense charged to operations was $31,393 and $32,000 for the nine months ended September 30, 2014 and 2013, respectively.

ACCRUED_EXPENSES

ACCRUED EXPENSES	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
NOTE 9 - ACCRUED EXPENSES	'
	Accrued expenses consist of the following:
		September 30,		December 31,
		2014		2013
		(unaudited)
	Accrued payroll	$	46,883	$	56,435
	Accrued pension and employee benefit		57,314		61,598
	Pension contribution-individual portion withholding		202,916		-
	Accrued office expenses		51,185		20,772
	Total	$	358,298	$	138,805

TAXES_PAYABLE

TAXES PAYABLE	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
NOTE 10 - TAXES PAYABLE	'
	Taxes payable consist of the following:
		September 30,			December 31,
		2014			2013
		(unaudited)
	Sales tax and sales tax affixation	$	-		$	5,814
	Excise taxes		17,294			48,271
	Value-added Tax ("VAT")		(15,282	)		14,512
	Other taxes		5,363			390
	Total taxes payable	$	7,375		$	68,987

DEFERRED_REVENUE

DEFERRED REVENUE	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
Note 11 - DEFERRED REVENUE	'
	Deferred revenue consist of the following:
		September 30,		December 31,
		2014		2013
		(unaudited)
	Deferred revenue	$	613,651	$	297,544
	*Deferred revenue-related party		1,161,952		1,617,625
	Total	$	1,775,603	$	1,915,169
	* Refer to Note 13 - Sales of Liquor to Related Party for deferred revenues of related party.

CONCENTRATIONS_AND_CREDIT_RISK

CONCENTRATIONS AND CREDIT RISKS	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
Note 12 - CONCENTRATIONS AND CREDIT RISKS	'
	The Company operates in the PRC and grants credit to its customers in this geographic region based on an evaluation of the customer's financial condition. Although the PRC is economically stable, it is always possible that unanticipated events in foreign countries could disrupt the Company’s operations.
	Major Customers
	The following major customers accounted for approximately 5% or more of the Company’s total sales as summarized in the following:
			For the Nine Months Ended September 30,
			2014					2013
			(unaudited)					(unaudited)
	Major	Type of				Percentage of					Percentage of
	Customers	Customer		Revenue		Total Revenue			Revenue		Total Revenue
	*Shaanxi Dukang Group Co., Ltd.	Distributor	$	1,399,551		48.29	%	$	1,258,381		34.94	%
	Customer A	Distributor		167,137		5.77	%		1,040,326		28.89	%
	Customer B	Distributor		354,304		12.23	%		-		-
	Total		$	1,920,992		66.29	%	$	2,298,707		63.83	%
	Major Suppliers
	The following major suppliers accounted for approximately 5% or more of the Company’s total purchases as summarized in the following:
			For the Nine Months Ended September 30,
			2014					2013
			(unaudited)					(unaudited)
	Major	Type of			Percentage of					Percentage of
	Suppliers	Goods	Purchase		Total Purchase			Purchase		Total Purchase
	*Shaanxi Dukang Group Co., Ltd.	Packing materials		204,243		9.09	%		229,840		12.27	%
	Supplier A	Packing materials		-		-			98,079		5.23	%
	Supplier B	Packing materials		-		-			141,431		7.55	%
	Supplier C	Packing materials		-		-			131,619		7.02	%
	Supplier D	Packing materials		122,776		5.46	%		-		-
	Supplier E	Packing materials		295,885		13.17	%		-		-
	Supplier F	Raw materials		268,599		11.95	%		124,648		6.65	%
	Supplier G	Raw materials		162,596		7.24	%
	Supplier H	Raw materials		-		-			111,323		5.94	%
	Total		$	1,054,099		46.91	%	$	836,940		44.66	%
	* Shaanxi Dukang Group Co., Ltd. is a related party of the Company, see the nature of the affiliation relationship in Note 13.

SALES_OF_LIQUOR_TO_RELATED_PAR

SALES OF LIQUOR TO RELATED PARTY	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
NOTE 13 - SALES OF LIQUOR TO RELATED PARTY	'
	The Company generally sells liquor to liquor distributors. Some of these liquor distributors are our affiliates, which are directly or indirectly, beneficially and in the aggregate, majority-owned and controlled by directors and principal shareholders of the Company.  The price will be different if we sell to third parties. The amount sold to these affiliates are as follows:
			For the Nine Months Ended
			September 30,
	Name of Related Party	Description	2014		2013
			(unaudited)		(unaudited)
	Shaanxi Yellow-river Bay Wenquan Lake Park Co., Ltd.,	Non-consolidated,
	F/K/A Shaanxi Yellow-river Wetlands Park Co., Ltd.	18% owned subsidiary	$	4,389	$	2,114
	Shaanxi Zhongke Spaceflight Agriculture
	Development Stock Co., Ltd.	Affiliate 1		8,585		11,538
	Shaanxi Baishui Dukang Marketing Management  Co., Ltd.	Affiliate 6		94,815		44,175
	Shaanxi Baishui Dukang Commercial and Trade Co., Ltd.	Affiliate 7		66,723		62,859
	Shaanxi Dukang Group Co., Ltd.	Affiliate 2		1,399,551		1,258,381
	Shaanxi Baishui Dukang Spirits Industry  Development Co., Ltd.	Affiliate 4		22,739
	Shaanxi Baishui Shiye Co., Ltd.
	(F/K/A Shaanxi Baishui Dukang Trade Co., Ltd.)	Affiliate 3		33,522		9,038
	Total		$	1,630,324	$	1,388,105
	We also make purchase, principally packing material, from the related parties, as more fully disclosed in Note 12. In related to sales to and purchase from related-parties, our subsidiaries have accounts receivable, accounts payable, and deferred revenue from related-parties, as disclosed in the following:
	Due from related parties
	Due from related parties consists of the following:
			September 30,		December 31,
	Name of Related Party	Description	2014		2013
			(unaudited)
	Shaanxi Yellow-river Bay Wenquan Lake Park Co., Ltd.,	Non-consolidated,
	F/K/A Shaanxi Yellow-river Wetlands Park Co., Ltd.	18% owned subsidiary	$	37,396	$	33,444
	Shaanxi Baishui Dukang Liquor Brand Management Co., Ltd.	Affiliate 5		114,596		115,383
	Shaanxi Baishui Dukang Marketing Management  Co., Ltd.	Affiliate 6		114,761		88,876
	Shaanxi Baishui Dukang Commercial and Trade Co., Ltd.	Affiliate 7		99,069		79,306
	Shaanxi Zhongke Spaceflight Agriculture
	Development Stock Co., Ltd.	Affiliate 1		212,744		206,015
	Total		$	578,566	$	523,024
	Due to related parties
	Due to related parties consists of the following:
			September 30,		December 31,
	Name of Related Party	Description	2014		2013
			(unaudited)
	Shaanxi Dukang Group Co., Ltd.	Affiliate 2	$	1,047,109	$	1,513,574
	Shaanxi Baishui Shiye Co., Ltd.
	(F/K/A Shaanxi Baishui Dukang Trade Co., Ltd.)	Affiliate 3		114,843		104,051
	Total		$	1,161,952	$	1,617,625
	The nature of the affiliation of each related party is as follows:
	Affiliate 1--This company is indirectly, majority owned, and controlled by the Company's sole director's siblings.
	Affiliate 2--The CEO of the Company is a director of Shaanxi Dukang Group Co., Ltd. and has significant influence on the operations therein.
	Affiliate 3--The CEO of the Company is the sole director of Shaanxi Baishui Shiye Co., Ltd. and has significant influence on the operations therein.
	Affiliate 4--This company is wholly owned and controlled by the Company's sole director's siblings.
	Affiliate 5--Former subsidiary, The CEO of the Company is the sole director of Shaanxi Baishui Dukang Liquor Brand Management Co., Ltd. and has significant influence on the operations therein.
	Affiliate 6--This company is wholly owned and controlled by the Company's sole director's siblings.
	Affiliate 7--The CEO of the Company is the sole director of Shaanxi Baishui Dukang Commercial and Trade Co., Ltd. and has significant influence on the operations therein.

DISCONTINUED_OPERATION

DISCONTINUED OPERATION	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
NOTE 14 - DISCONTINUED OPERATION	'
	On October 30, 2007, Xidenghui executed an agreement with Mr. Zhang Hongjun, a PRC citizen, to establish a joint venture, Shaanxi Baishui Dukang Liquor Brand Management Co., Ltd. ("Brand Management").  Pursuant to the agreement, Xidenghui contributed cash of $95,704 (RMB 700,000), and owns 70% equity interest ownership therein.  Brand Management was subsequently incorporated on November 12, 2007.  Upon the completion of incorporation, Brand Management became a majority-owned subsidiary of the Xidenghui.  Brand Management is principally engaged in the business of managing the franchise of the “Baishui Du Kang” brand name.
	On December 10, 2013, Xidenghui transferred its 70% equity ownership interest in Brand Management to Mr. Zhang, Hongjun for $114,506 (RMB 700,000), which equals to 70% of Brand Management's registered capital. Upon completion of the transaction, Brand Management is no longer a subsidiary of Xidenghui. Since this disposal is a transaction between entities under common control, the Company recorded the transaction on the historical carrying values. No gain or loss is recognized for the disposal.
	The carrying amount of the assets and liabilities of the discontinued operation were as follows:
		September 30,
		2013
		(unaudited)
	Assets
	Cash	$	7,997
	Other current assets		6,446
	Prepaid expenses		15,458
	Property and equipment, net		7,347
	Assets of discontinued operations	$	37,248
	Liabilities
	Accounts payables and accrued expenses	$	92,498
	Deferred revenue		1,875,877
	Other current liabilities		686,271
	Due to related parties		105,666
	Liabilities of discontinued operations	$	2,760,312
	As of September 30, 2013, due to related parites of $4,164,939 and due from related parties of $114,682 were intercompany accounts, which were eliminated in the consolidation.
	Discontinued operations for the nine months ended September 30, 2013 were summarized as follows:
		For the Nine
		Months Ended
		September 30,
		2013
		(unaudited)
	Revenue from license fees		229,104
	Cost of license Fess	$	-
	Gross profit		229,104
	Operating expenses
	Selling expenses		84,460
	General and administrative expenses		182,833
	Total operating expenses		267,293
	Income from operations		(38,189	)
	Other expenses (income)
	Interest income		-
	Other expenses		644
	Total other expenses (income)		644
	Income (loss) before tax		(37,545	)
	Income tax		285
	Net income (loss)	$	(37,830	)

NONCONTROLLING_INTEREST

NONCONTROLLING INTEREST	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
NOTE 15 - NONCONTROLLING INTEREST	'
	Balance of Noncontrolling Interest consists of the following:
			Subsidiary and Noncontrolling Interest percentage
			Brand Management			Baishui			Xidenghui			Total Noncontrolling
						Dukang
			30.00%			49.00%(5)			16.25%(4)			Interest
	Balance @ December 31, 2013		$	-		$	6,005,315		$	4,554,020		$	10,559,335
	Noncontrolling Interest income (Loss)			-			(35,463	)		(39,701	)		(75,164	)
	Other Comprehensive Income (Loss)-effects of Foreign Currency Conversion			-			(0	)		0			(0	)
	Balance @ September 30, 2014 (unaudited)		$	-		$	5,969,852		$	4,514,319		$	10,484,171
	Noncontrolling interest income consists of the following:
			For the Nine Months Ended September 30, 2014
			(unaudited)
			Brand Management						Baishui Dukang						Xidenghui						Parent/Holding Company
			Total			Noncontrolling Interest Income			Total			Noncontrolling Interest Income			Total			Noncontrolling Interest Income			Total			Noncontrolling Interest
			Income						Income						Income
	Name of Subsidiary		100%			30%			100%			49.00%(5)			100%			16.25%(4)			Income			Income
	Net Income (Loss)		$	-		$	-		$	(72,373	)	$	(35,463	)	$	(207,400	)	$	(33,703	)	$	(756	)	$	-
	Income (Loss) from subsidiary (equity method)			-			-			-			-			(36,910	)		(5,998	)		(204,609	)		(75,164	)
	Total Income (Loss)			-			-			(72,373	)		(35,463	)		(244,310	)		(39,701	)		(205,365	)		(75,164	)
	Less: Income (Loss) attributable to noncontrolling interest			-			-			35,463			-			39,701			-			-			-
	Income (Loss) attributable to Majority		$	-					$	(36,910	)				$	(204,609	)				$	(205,365	)(3)
	Income (Loss) attributable to noncontrolling interest					$	-					$	(35,463	)				$	(39,701	)				$	(75,164	)
			For the Nine Months Ended September 30, 2013
			(unaudited)
			Brand Management						Baishui Dukang						Xidenghui						Parent/Holding Company
			Total			Noncontrolling Interest Income			Total			Noncontrolling Interest Income			Total			Noncontrolling Interest Income			Total			Noncontrolling Interest
			Income						Income						Income
	Name of Subsidiary		100%			30%			100%			9.49%			100%			16.25%(4)			Income			Income
	Net Income (Loss)		$	(37,830	)	$	(11,349	)	$	(147,242	)	$	(13,973	)	$	427,782		$	69,515		$	(358	)	$	-
	Income (Loss) from subsidiary (equity method)			-			-			-			-			(159,750	)		(25,959	)		248,432			(5,722	)
	Total Income (Loss)			(37,830	)		(11,349	)		(147,242	)		(13,973	)		268,032			43,555			248,074			(5,722	)
	Adjustments to noncontrolling interest to absorb prior accumulated deficit			-			-			-			-			-			(23,955	)		-			-
	Less: Income (Loss) attributable to noncontrolling interest			11,349			-			13,973			-			(43,555	)		-			-			-
	Income (Loss) attributable to Majority		$	(26,481	)				$	(133,269	)				$	224,477					$	248,074(3
	Income (Loss) attributable to noncontrolling interest					$	(11,349	)				$	(13,973	)				$	19,600					$	(5,722	)
		-1	Prior to January 1, 2009, before we adopted ASC 810 (or FAS 160), if the current period loss attributed to the noncontrolling interest resulted in a deficit noncotrolling interest balance, the majority absorbed the current period loss up to the extent that brought the minority interest back to zero. Any subsequent period income attributed to such noncontrolling interest will first absorb the amount that was absorbed by the majority in the prior period, the balance, if any, will attribute to the noncontrolling interest.
		-2	After we adopted ASC 810 on January 1, ASC 810-10-45-21 requires that the noncontrolling interest continue to be attributed its share of losses even if that attribution results in a deficit noncontrolling interest balance.
		-3	The minor variance between the amount on the table and the amount on the consolidated statements of operations was due to the rounding of foreign currency translation.
		-4	The noncontrolling interest percentage increased from 1.76% to 16.25% on October 1, 2011, as some minority shareholders contributed their loans to Shaanxi Xidenghui Technology Stock Co., Ltd. to paid-in capital.
		-5	On November 16, 2013, Baishui Dukang amended its Bylaws to increase its registered capital from $5,603,479 (RMB 46,380,000) to $11,464,829 (RMB 82,330,000). While Xidenghui retains its investment amount of $5,071,463 (RMB 41,976,500), its equity ownership interest in Baishui Dukang was reduced from 90.51% to 51%.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
NOTE 16 - COMMITMENTS AND CONTINGENCIES	'
	Contingent Liability from Prior Operation
	Prior to the merger with Hong Kong Merit Enterprise Limited on February 11, 2008, the Company had not been active since discontinuing its financial service operations by December 31,2007.  Management believes that there are no valid outstanding liabilities from prior operations. If a creditor were to come forward and claim a liability, the Company has committed to contest such claim to the fullest extent of the law.  No amount has been accrued in the financial statements for this contingent liability.
	The Company’s assets are located in PRC and revenues are derived from operations in PRC.
	In terms of industry regulations and policies, the economy of PRC has been transitioning from a planned economy to market oriented economy. Although in recent years the Chinese government has implemented measures emphasizing the utilization of market forces for economic reforms, the reduction of state ownership of productive assets and the establishment of sound corporate governance in business enterprises, a substantial portion of productive assets in PRC are still owned by the Chinese government. For example, all lands are state owned and are leased to business entities or individuals through governmental granting of Land Use Rights. The Chinese government also exercises significant control over PRC’s economic growth through the allocation of resources and providing preferential treatment to particular industries or companies. Uncertainties may arise with changing of governmental policies and measures.
	The Company faces a number of risks and challenges not typically associated with companies in North America and Western Europe, since its assets exist solely in the PRC, and its revenues are derived from its operations therein. The PRC is a developing country with an early stage market economic system, overshadowed by the state.  Its political and economic systems are very different from the more developed countries and are in a state of change.  The PRC also faces many social, economic and political challenges that may produce major shocks and instabilities and even crises, in both its domestic arena and in its relationships with other countries, including the United States.  Such shocks, instabilities and crises may in turn significantly and negatively affect the Company's performance.
	Lease
	On March 4, 2002, Baishui Dukang signed a lease agreement with Shaanxi Sanjiu Dukang Liquor Production Co., Ltd ("Sanjiu"), pursuant to which Baishui Dukang agreed to lease the liquor production facility of Sanjiu, including all the fixed assets and the piece of land that the fixed assets attached, for a period of 20 years, which was subsequently extended to 30 years. On February 3, 2005, Sanjiu was acquired by Shannxi Baishui Dukang Liquor Development Co., Ltd, an affiliate of the Company. On April 30, 2005, Baishui Dukang signed a complementary lease agreement with Shannxi Baishui Dukang Liquor Development Co., Ltd, pursuant to which Baishui Dukang agreed to continue to lease the liquor production facility for the rest of the original 30-year period. Baishui Dukang also agreed to pay $362,450 (RMB 3,000,000) to the local government to continue the lease and to absorb the pension and unemployment insurance expenses of Sanjiu's original employees. All the pension and unemployment insurance payments were to be made directly to the local China Social Security Administration to satisfy all of the pension and unemployment insurance expenses that were required in connection with the original Sanjiu employees.
	Pursuant to the lease agreement, Baishui Dukang is required to absorb the pension and unemployment insurance expenses of Sanjiu's original employees until they all reach their retirement age.  Pursuant to the applicable laws in PRC, male employees retire when they reach 60 years old, while female employees retire when they reach 55 years old. Accordingly, Sanjiu’s original employees will gradually retire until Year 2032.  The pension and unemployment insurance expenses are based on a certain percentage of the employees’ gross payroll. The percentage may be changed as the applicable law is amended.  In practice, the expenses can be based on the local average salary published by the local government.  Over the life of the lease, the Management anticipates the percentage will remain the same while the local average salary will increase 4% annually.  The number of employees that we need to absorb their pension and unemployment insurance expenses will gradually decrease as Sanjiu’s original employees reach their retirement ages.  To the best of our estimation, we anticipate the future payment for pension and unemployment insurance expenses for Sanjiu’s original employees as rental payment follows:
	Estimated Pension and Unemployment Insurance Expenses
	Year	Pension Insurance Expense					Unemployment Insurance Expense					Total		Present Value as of December 31, 2013(the incremental interest rate is 8%)
		Province average salary (RMB)	Annual increase rate	Percentage	No. of employees	Estimated pension insurance expense (RMB)	City average salary (RMB)	Annual increase rate	Percentage	No. of employees	Estimated pension insurance expense	USD$1.00=B¥6.15140@12/31/2013
												(RMB)	(USD)	(RMB)	(USD)
	2014	16,125	4%	20%	268	864,312	12,846	4%	2.50%	268	86,065	950,377	154,498	646,811	122,645
	2015	16,770	4%	20%	258	865,344	13,359	4%	2.50%	258	86,168	951,512	154,682	599,614	113,696
	2016	17,441	4%	20%	244	851,123	13,894	4%	2.50%	244	84,752	935,875	152,140	546,074	103,544
	2017	18,139	4%	20%	228	827,124	14,449	4%	2.50%	228	82,362	909,486	147,850	491,367	93,171
	2018	18,864	4%	20%	215	811,162	15,027	4%	2.50%	215	80,772	891,935	144,997	446,189	84,604
	2019	19,619	4%	20%	199	780,828	15,629	4%	2.50%	199	77,752	858,580	139,575	397,689	75,408
	2020	20,404	4%	20%	173	705,963	16,254	4%	2.50%	173	70,297	776,260	126,192	332,925	63,128
	2021	21,220	4%	20%	148	628,103	16,904	4%	2.50%	148	62,544	690,647	112,275	274,265	52,005
	2022	22,068	4%	20%	135	595,849	17,580	4%	2.50%	135	59,332	655,182	106,509	240,909	45,680
	2023	22,951	4%	20%	113	518,698	18,283	4%	2.50%	113	51,650	570,348	92,718	194,181	36,820
	2024	23,869	4%	20%	102	486,933	19,015	4%	2.50%	102	48,487	535,420	87,040	168,787	32,005
	2025	24,824	4%	20%	77	382,290	19,775	4%	2.50%	77	38,067	420,357	68,335	122,698	23,265
	2026	25,817	4%	20%	52	268,497	20,566	4%	2.50%	52	26,736	295,233	47,994	79,792	15,130
	2027	26,850	4%	20%	41	220,167	21,389	4%	2.50%	41	21,923	242,091	39,355	60,583	11,487
	2028	27,924	4%	20%	25	139,618	22,244	4%	2.50%	25	13,903	153,521	24,957	35,573	6,745
	2029	29,041	4%	20%	18	104,546	23,134	4%	2.50%	18	10,410	114,957	18,688	24,664	4,677
	2030	30,202	4%	20%	12	72,485	24,059	4%	2.50%	12	7,218	79,703	12,957	15,834	3,002
	2031	31,410	4%	20%	6	37,692	25,022	4%	2.50%	6	3,753	41,446	6,738	7,624	1,446
	2032	32,667	4%	20%	1	6,533	26,023	4%	2.50%	1	651	7,184	1,168	1,224	232
	Total					10,939,256					1,089,290	12,028,546	1,945,963	6,176,988	1,142,297
	We consolidate Sanjiu into our consolidated financial statement based on FASB ASC 810-10-25 (FIN 46R). Since Sanjiu had ceased operation when we executed the lease agreement, we will consolidate the leased assets and the lease payment obligation, including the $362,450 (RMB 3,000,000) paid directly to the local government and the payments that were to be made directly to the local China Social Security Administration to satisfy all of the pension and unemployment insurance payments that were required in connection with the original Sanjiu employees in our consolidated financial statements.
	Lack of Insurance
	The Company does not carry any business interruption insurance, products liability insurance or any other insurance policy except for a limited property insurance policy. As a result, the Company may incur uninsured losses, increasing the possibility that the investors would lose their entire investment in the Company.
	The Company could be exposed to liabilities or other claims for which the Company would have no insurance protection. The Company does not currently maintain any business interruption insurance, products liability insurance, or any other comprehensive insurance policy except for property insurance policies with limited coverage. As a result, the Company may incur uninsured liabilities and losses as a result of the conduct of its business. There can be no guarantee that the Company will be able to obtain additional insurance coverage in the future, and even if it can obtain additional coverage, the Company may not carry sufficient insurance coverage to satisfy potential claims. If an uninsured loss should occur, any purchasers of the Company’s common stock could lose their entire investment.
	Because the Company does not carry products liability insurance, a failure of any of the products marketed by the Company may subject the Company to the risk of product liability claims and litigation arising from injuries allegedly caused by the improper functioning or design of its products. The Company cannot assure that it will have enough funds to defend or pay for liabilities arising out of a products liability claim. To the extent the Company incurs any product liability or other litigation losses, its expenses could materially increase substantially. There can be no assurance that the Company will have sufficient funds to pay for such expenses, which could end its operations and the investors would lose their entire investment.

CONDENSED_PARENT_COMPANY_FINAN

CONDENSED PARENT COMPANY FINANCIAL INFORMATION	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
NOTE 17 - CONDENSED PARENT COMPANY FINANCIAL INFORMATION	'
	Basis of Presentation
	The condensed parent company financial statements have been prepared in accordance with Rule 12-04, Schedule I of Regulation S-X, as the restricted net assets of the subsidiaries of China Du Kang Co., Ltd. exceed 25% of the consolidated net assets of China Du Kang Co., Ltd. The ability of the Company’s Chinese operating subsidiaries to pay dividends may be restricted due to the foreign exchange control policies and availability of cash balances of the Chinese operating subsidiaries. Because substantially all of the Company’s operations are conducted in China and a substantial majority of its revenues are generated in China, a majority of the Company’s revenue being earned and currency received are denominated in Renminbi (RMB). RMB is subject to the exchange control regulation in China, and, as a result, the Company may be unable to distribute any dividends outside of China due to PRC exchange control regulations that restrict its ability to convert RMB into US Dollars.
	The condensed parent company financial statements have been prepared using the same accounting principles and policies described in the notes to the consolidated financial statements, with the only exception being that the parent company accounts for its subsidiaries using the equity method. Refer to the consolidated financial statements and notes presented above for additional information and disclosures with respect to these financial statements.
	CHINA DU KANG CO., LTD.
	CONDENSED PARENT COMPANY BALANCE SHEETS
	(Dollars in Thousands)
				September 30,				December 31,
				2014				2013
				(unaudited)
	ASSETS
	Investment in subsidiaries, at equity in net assets				4,856				5,169
	Total Assets			$	4,856			$	5,169
	LIABILITIES AND SHAREHOLDERS' EQUITY
	Liabilities				-				-
	Commitments and Contingencies				-				-
	Shareholders' Equity:
		Preferred stock, par value $0.001, 5,000,000 shares authorized; no shares issued and outstanding as of September 30, 2014 and December 31, 2013			-				-
		Common stock, par value $0.001, 250,000,000 shares authorized; 100,113,791 shares issued and outstanding as of September 30, 2014 and December 31, 2013			100				100
		Additional paid-in capital			26,593				26,593
		Accumulated deficit			(21,294	)			(21,088	)
		Accumulated other comprehensive income			(544	)			(436	)
	Total Shareholders' equity (deficit)			$	4,856			$	5,169
	CHINA DU KANG CO., LTD.
	CONDENSED PARENT COMPANY STATEMENT OF OPERATIONS
	(Dollars in Thousands)
			For the Nine Months Ended
			September 30,
			2014				2013
			(unaudited)				(unaudited)
	Operating Expenses		$	-			$	-
	Equity in undistributed income of subsidiaries			(215	)			242
	Net Income		$	(215	)		$	242
	CHINA DU KANG CO., LTD.
	CONDENSED PARENT COMPANY STATEMENT OF CASH FLOWS
	(Dollars in Thousands)
				For the Nine Months Ended
				September 30,
				2014				2013
				(unaudited)				(unaudited)
	Cash Flows from Operating Activities
	Net income			$	(215	)		$	242
	Adjustments to reconcile net income (loss) provided by cash flows from operations
		Equity in undistributed income of subsidiaries			215				(242	)
	Net cash provided by operating activities				-				-
	Increase (decrease) in cash				-				-
	Cash at beginning of period				-				-
	Cash at end of period			$	-			$	-

SIGNIFICANT_ACCOUNTING_POLICIE1

SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2014
Significant Accounting Policies Policies	'
Basis of Presentation	'
	The accompanying unaudited consolidated financial statements were prepared pursuant to the rules and regulations of the United States Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations. Management of the Company (“Management”) believes that the following disclosures are adequate to make the information presented not misleading. These financial statements should be read in conjunction with the audited financial statements and the notes for the year ended December 31, 2013.
	The accompanying unaudited consolidated financial statements reflect all adjustments, consisting only of normal recurring adjustments that, in the opinion of Management, are necessary to present fairly the financial position and results of operations of the Company for the periods presented. Operating results for the three and nine months ended September 30, 2014, are not necessarily indicative of the results that may be expected for the year ending December 31, 2014.
	The accompanying consolidated financial statements are prepared in accordance with generally accepted accounting principles in the United States of America ("US GAAP").  This basis of accounting differs from that used in the statutory accounts of the Company, which are prepared in accordance with the "Accounting Principles of China " ("PRC GAAP").  Certain accounting principles, which are stipulated by US GAAP, are not applicable in the PRC GAAP.  The difference between PRC GAAP accounts of the Company and its US GAAP consolidated financial statements is immaterial.
	The consolidated financial statements include the accounts of the Company and all its majority-owned subsidiaries which require consolidation.  Inter-company transactions have been eliminated in consolidation.
	Certain amounts in the prior year's consolidated financial statements and notes have been revised to conform to the current year presentation.
Use of Estimates	'
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period.  Actual results when ultimately realized could differ from those estimates.
Subsequent Events	'
	The Company evaluated subsequent events through the date of issuance of these financial statements. We are not aware of any significant events that occurred subsequent to the balance sheet date but prior to the filing of this report that would have a material impact on our consolidated financial statements.
Concentrations of Credit Risk	'
	Financial instruments that subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents. The Company maintains its cash and cash equivalents with high-quality institutions.  Deposits held with banks in PRC may not be insured or exceed the amount of insurance provided on such deposits.  Generally these deposits may be redeemed upon demand and therefore bear minimal risk.
Fair Value of Financial Instruments	'
	The carrying value of financial instruments including cash and cash equivalents, receivables, prepaid expenses, accounts payable, and accrued expenses, approximates their fair value due to the relatively short-term nature of these instruments.
Foreign Currencies Translation	'
	The Company maintains its books and accounting records in PRC currency "Renminbi" ("RMB"), which is determined as the functional currency.  Transactions denominated in currencies other than RMB are translated into RMB at the exchange rates quoted by the People’s Bank of China (“PBOC”) prevailing at the date of the transactions. Monetary assets and liabilities denominated in currencies other than RMB are translated into RMB using the applicable exchange rates quoted by the PBOC at the balance sheet dates. Exchange differences are included in the statements of changes in owners' equity.  Gain and losses resulting from foreign currency transactions are included in operations.
	The Company’s financial statements are translated into the reporting currency, the United States Dollar (“US$”).  Assets and liabilities of the Company are translated at the prevailing exchange rate at each reporting period end. Contributed capital accounts are translated using the historical rate of exchange when capital is injected. Income and expense accounts are translated at the average rate of exchange during the reporting period.  Translation adjustments resulting from translation of these consolidated financial statements are reflected as accumulated other comprehensive income (loss) in the consolidated statements of changes in shareholders’ equity.
	The exchange rates used for foreign currency translation were as follows (USD$1 =MB):
	Period Covered		Balance Sheet		Average Rates
			Date Rates
	Nine Months ended September 30, 2014			6.156		6.15023
	Nine Months ended September 30, 2013			6.1514		6.22152
	Year ended December 31, 2013			6.114		6.19817
	Year ended December 31, 2012			6.3161		6.31984
Statement of Cash Flows	'
	In accordance with FASB ASC 830-230, “Statement of Cash Flows”, cash flows from the Company’s operations is calculated based upon the functional currency.  As a result, amounts related to assets and liabilities reported on the statement of cash flows may not necessarily agree with changes in the corresponding balances on the balance sheet.
Revenue Recognition	'
	The Company recognizes revenue when the earnings process is complete, both title and the risks and rewards of ownership are transferred or services have been rendered and accepted, the selling price is fixed or determinable, and collectability is reasonably assured.
Sales of Liquor	'
	The Company generally sells liquor to liquor distributors with which the Company executed an exclusive distributor contract, pursuant to which the distributor cannot act as a distributor for any other products of a third party.  The Company recognizes liquor sales revenue when the significant risks and rewards of ownership have been transferred pursuant to PRC law, including such factors as when persuasive evidence of an arrangement exists, delivery has occurred, the sales price is fixed or determinable, sales and value-added tax laws have been complied with, and collectability is reasonably assured. The Company generally recognizes revenue from sales of liquor when its products are shipped.
	The Company does not provide an unconditional right of return, price protection or any other concessions to its customers.  Sales returns and other allowances have been immaterial in our operation.
Deferred Revenue	'
	Deferred revenue consists of prepayments to the Company for products that have not yet been delivered to the customers.  Payments received prior to satisfying the Company’s revenue recognition criteria are recorded as deferred revenue.
Cash and Cash Equivalents	'
	Cash and cash equivalents include cash on hand, deposits in banks with maturities of three months or less, and all highly liquid investments that are unrestricted as to withdrawal or use, and which have original maturities of three months or less.
Accounts receivable	'
	The Company carries accounts receivable at the invoiced amount without bearing interest,  less an allowance for doubtful accounts. Allowances for doubtful accounts are recorded as a general and administrative expense.  Management regularly reviews the composition of accounts receivable and analyzes historical bad debts, customer concentrations, customer credit worthiness, current economic trends and changes in customer payment patterns to evaluate the collectability of accounts receivable and the adequacy of the allowance. Management also performs a subjective review of specific large accounts to determine if an additional reserve is necessary. In circumstances in which we receive payment for accounts receivable that have previously been written off, we reverse the allowance and bad debt expenses.
Others Receivable	'
	Others receivable principally includes advances to employees who are working on projects on behalf of the Company.  After the work is finished, they will submit expense reports with supporting documents to the accounting department. Upon being properly approved, the expenses are debited into the relevant accounts and the advances are credited out. Cash flows from these activities are classified as cash flows from operating activities.
Inventories	'
	Inventories are stated at the lower of cost or market value. Actual cost is used to value raw materials and supplies. Finished goods and work-in-progress are valued on the weighted-average-cost method. Elements of costs in finished good and work-in-progress include raw materials, direct labor, and manufacturing overhead.
	Baishui Dukang, one of our subsidiaries, is engaged in the distillery business.  Pursuant to the production requirement, all spirits that are newly distilled from sorghum, so called “liquor base”, must be barrel-aged for several years, so we bottle and sell only a portion of our liquor base inventory each year.  We classify barreled liquor base as work-in-progress. Following industry practice, we classify all barreled liquor base as a current asset.
Property, Plant and Equipment	'
	Property, plant and equipment are carried at cost.  The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized.
	When assets are retired or disposed of, any resulting gains or losses are included in income in the year of disposition.
	Depreciation is calculated on a straight-line basis over the estimated useful life of the assets without residual value.  The percentages or depreciable life applied are:
	Building and warehouses		20 years
	Machinery and equipment		7-10 years
	Office equipment and furniture		5 years
	Motor vehicles		5 years
	Leased assets		Lease duration
Intangible Assets	'
	Intangible assets are carried at cost.  Amortization is calculated on a straight-line basis over the estimated useful life of the assets without residual value.  The percentages or amortizable life applied are:
	Land use right		50 years
	Trade Mark		10 years
Land Use Right	'
	All land belongs to the State in PRC.  Enterprises and individuals can pay the State a fee to obtain a right to use a piece of land for commercial purpose or residential purpose for an initial period of 50 years or 70 years, respectively.  The land use right can be sold, purchased, and exchanged in the market.  The successor owner of the land use right will reduce the amount of time which has been consumed by the predecessor owner.
	The Company owns the right to use two pieces of land, approximately 2.4 acres and 7.8 acres, located in Weinan City, Shaanxi Province for through March 2055 and May 2059, respectively. The costs of these land use rights are amortized over their prospective beneficial period, using the straight-line method with no residual value.
Valuation of Long-Lived assets	'
	Long-lived assets and certain identifiable intangibles are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell.
Advertising Costs	'
	The Company expenses advertising costs as incurred or the first time the advertising takes place, whichever is earlier, in accordance with the FASB ASC 720-35, “Advertising Costs". The advertising costs were $36,238, and $107,715 for the nine months ended September 30, 2014 and 2013, respectively.
Research and Development Costs	'
	Research and development costs relating to the development of new products and processes, including significant improvements and refinements to existing products, are expensed when incurred in accordance with the FASB ASC 730, "Research and Development". Research and development costs were immaterial for the nine months ended September 30, 2014 and 2013, respectively.
Value-added Tax ("VAT")	'
	Sales revenue represents the invoiced value of goods, net of a value-added tax (VAT).  All of the Company’s products that are sold in PRC are subject to a Chinese value-added tax at a rate of 17% of the gross sales price or at a rate approved by the Chinese local government.  This VAT may be offset by VAT paid on purchase of raw materials included in the cost of producing the finished goods. The Company presents VAT on a net basis.
Business Tax Affixation	'
	Business tax affixation is in connection with the VAT payment. Business tax affixation is approximately 9% of the VAT payment and is due whenever the VAT is paid. The Company presents the revenue net of business tax affixation.
Excise Tax	'
	Baishui Dukang produces and distributes distilled liquor, which is subject to excise tax in PRC. Excise tax rate is $0.14 (RMB1.00) per kilogram and 10%-20% of gross sales revenue. The Company presents excise tax on a net basis.
Related Parties	'
	A party is considered to be related to the Company if the party directly or indirectly or through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests is also a related party.
Due from/to Related Parties	'
	Before July 1, 2011, Due to related parties represents temporary short-term loans from related parties to finance the Company’s operation due to lack of cash resources. These loans are unsecured, non-interest bearing and have no fixed terms of repayment, therefore, deemed payable on demand. Cash flows from due to related parties are classified as cash flows from financing activities. On July 1, 2011, the related parties agreed to convert their loans to the Company into paid-in capital.
	After July 1, 2011, Due from/to related parties was caused by the related party transaction of sales of liquor. Since the Company sells liquor to the related parties, due from/to related parties represents accounts receivable from or deferred revenue from these related parties.  Cash flows from due from/to related parties are classified as cash flows from operating activities.
Imputed Interest	'
	The Company has financed it business operation through short-term borrowings from various related parties. These short-term borrowings are non-secured, non-interest bearing with no fixed repayment date. The imputed interests are assessed as an expense to the business operation and an addition to the paid-in capital. The calculation is performed quarterly based on the average outstanding balance and the market interest rate. On July 1, 2011, the related parties agreed to convert their loans to the Company into paid-in capital and no more imputed interest was recorded after the conversion.
Pension and Employee Benefits	'
	Full time employees of the PRC entities participate in a government mandated multi-employer defined contribution plan pursuant to which certain pension benefits, medical care, unemployment insurance, employee housing fund and other welfare benefits are provided to employees. Chinese labor regulations require the Company to accrue for these benefits based on certain percentages of the employees' salaries. The Management believes full time employees who have passed the probation period are entitled to such benefits.  The total provisions for such employee benefits were $16,227 and $35,033 for the nine months ended September 30, 2014 and 2013, respectively.
Government Subsidies	'
	The Company records government grants as current liabilities upon reception. A government subsidy revenue is recognized only when there is reasonable assurance that the Company has complied with all conditions attached to the grant.  The Company recognized government subsidy of $56,908 and $0 for the nine months ended September 30, 2014 and 2013, respectively.
Income Taxes	'
	The Company accounts for income tax in accordance with FASB ASC 740-10-25, which requires the asset and liability approach for financial accounting and reporting for income taxes.  Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases.  Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.  The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.  A valuation allowance related to deferred tax assets is recorded when it is more likely than not that some portion or all of the deferred tax assets will not be realized.
	The Company has net operating losses carried forward from prior years. Although the PRC Income Tax Law allows the enterprises to offset their future taxable income with operating losses carried forward in a 5-year period, enterprises need approval from the local tax authority before they can claim such tax benefit, and the outcome of the application is generally uncertain.  Therefore, the Management established a 100% valuation allowance for the operation losses carried forward and no deferred tax assets have been recorded as a result of these losses.
	The Company accounts for income taxes in interim periods in accordance with FASB ASC 740-270, "Interim Reporting".  The Company has determined an estimated annual effective tax rate.  The rate will be revised, if necessary, as of the end of each successive interim period during the Company's fiscal year to its best current estimate. The estimated annual effective tax rate is applied to the year-to-date ordinary income (or loss) at the end of the interim period.
	The Company may from time to time be assessed interest or penalties by major tax jurisdictions. In the event it receives an assessment for interest and/or penalties, it will be classified in the financial statements as tax expense.
Statutory Reserves	'
	Pursuant to the applicable laws in PRC, PRC entities are required to make appropriations to three non-distributable reserve funds, the statutory surplus reserve, statutory public welfare fund, and discretionary surplus reserve, based on after-tax net earnings as determined in accordance with the PRC GAAP, after offsetting any prior years’ losses. Appropriation to the statutory surplus reserve should be at least 10% of the after-tax net earnings until the reserve is equal to 50% of the Company's registered capital.  Appropriation to the statutory public welfare fund is 5% to 10% of the after-tax net earnings.  The statutory public welfare fund is established for the purpose of providing employee facilities and other collective benefits to the employees and is non-distributable other than in liquidation.  Beginning from January 1, 2006, enterprise is no longer required to make appropriation to the statutory public welfare fund.  The Company does not make appropriations to the discretionary surplus reserve fund.
	Since the Company has been accumulating deficit no contribution has been made to the statutory surplus reserve fund and statutory public welfare reserve fund to date. The company will be required to make contributions to the statutory surplus reserve fund and statutory public welfare reserve fund upon the achievement of positive retained earnings, which means elimination of accumulated deficit and making further positive net income.
Comprehensive Income	'
	FASB ASC 220, “Comprehensive Income”, establishes standards for reporting and display of comprehensive income, its components and accumulated balances.  Comprehensive income as defined includes all changes in equity during a period from non-owner sources. Accumulated comprehensive income, as presented in the accompanying statements of changes in owners' equity consists of changes in unrealized gains and losses on foreign currency translation.  This comprehensive income is not included in the computation of income tax expense or benefit.
Segment Reporting	'
	FASB ASC 820, “Segments Reporting,” establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organization structure as well as information about geographical areas, business segments and major customers in financial statements. The Company currently operates in one principal business segment.
Earnings (Loss) Per Share	'
	The Company reports earnings per share in accordance with FASB ASC 260, “Earnings Per Share” , which requires presentation of basic and diluted earnings per share in conjunction with the disclosure of the methodology used in computing such earnings per share.  Basic earnings (loss) per share is computed by dividing income (loss) available to common shareholders by the weighted-average number of common shares outstanding during the period.  Diluted earnings per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive.  There are no potentially dilutive securities outstanding (options and warrants) for the nine months ended September 30, 2014 and 2013, respectively.
Fair Value of Measurements	'
	Accounting principles generally accepted in the United States define fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. Additionally, the inputs used to measure fair value are prioritized based on a three-level hierarchy. This hierarchy requires entities to maximize the use of observable inputs and minimize the use of unobservable inputs. The three levels of inputs used to measure fair value are as follows:
	Level 1:	Unadjusted quoted prices in active markets for identical assets or liabilities.
	Level 2:	Input other than quoted market prices that are observable, either directly or indirectly, and reasonably available.  Observable inputs reflect the assumptions market participants would use in pricing the asset or liability and are developed based on market data obtained from sources independent of the Company.
	Level 3:	Unobservable inputs.  Unobservable inputs reflect the assumptions that the Company develops based on available information about what market participants would use in valuing the asset or liability.
	An asset or liability’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement.  Availability of observable inputs can vary and is affected by a variety of factors.  The Company uses judgment in determining fair value of assets and liabilities and Level 3 assets and liabilities involve greater judgment than Level 1 and Level 2 assets or liabilities.
Recent Accounting Pronouncements	'
	In May 2014, the Financial Accounting Standards Board (FASB) issued a new standard for revenue recognition, Accounting Standards Codification 606 (ASC 606).  The purpose of ASC 606 is to provide a single, comprehensive revenue recognition model for all contracts with customers to improve comparability across industries. ASC 606 is effective for the Company for annual periods beginning January 1, 2017.  The Company is currently evaluating the impact the adoption of this new standard will have on its  financial position, results of operations, and cash flows.
	In April 2014, the Financial Accounting Standards Board (FASB) issued guidance that changes the criteria for reporting a discontinued operation. According to the new guidance, only disposals of a component that represents a strategic shift that has (or will have) a major effect on an entity's operations and financial results is a discontinued operation. The new guidance also requires expanded disclosures about discontinued operations and disposals of a significant part of an entity that does not qualify for discontinued operations reporting. The guidance is effective beginning January 1, 2015 with early adoption permitted, but only for disposals (or classifications as held for sale) that have not been reported in previously-issued financial statements. The Company does not expect the adoption of the new provisions to have a material impact on our financial condition or results of operations.
	In July 2013, the FASB issued ASU 2013-11, “Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carry forward, a Similar Tax Loss, or a Tax Credit Carry forward Exists.” This standard requires that an unrecognized tax benefits, or a portion of an unrecognized tax benefit be presented on a reduction to a deferred tax asset for an NOL carry forward, a similar tax loss, or a tax credit carry forward with certain exceptions to this rule. If certain exception conditions exists, an entity should present an unrecognized tax benefit in the financial statements as a liability and should not net the unrecognized tax benefit with a deferred tax asset. This standard is effective for fiscal years and interim periods within those years beginning after December 15, 2013. The adoption of this standard did not have a material impact on the Company’s financial position, results of operations, and cash flows.
	In March 2013, the FASB issued guidance on when foreign currency translation adjustments should be released to net income. When a parent entity ceases to have a controlling financial interest in a subsidiary or group of assets that is a business within a foreign entity, the parent is required to release any related cumulative translation adjustment into net income. Accordingly, the cumulative translation adjustment should be released into net income only if the sale or transfer results in the complete or substantially complete liquidation of the foreign entity in which the subsidiary or group of assets had resided. The guidance is effective prospectively beginning January 1, 2014. The adoption of this standard did not have a material impact on the Company’s financial position, results of operations, and cash flows.
	The Company believes that there were no other accounting standards recently issued that had or are expected to have a material impact on our financial position or results of operations.

SIGNIFICANT_ACCOUNTING_POLICIE2

SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2014
Significant Accounting Policies Tables	'
Foreign Currencies Translation	'
	The exchange rates used for foreign currency translation were as follows (USD$1 =MB):
	Period Covered		Balance Sheet		Average Rates
			Date Rates
	Nine Months ended September 30, 2014			6.156		6.15023
	Nine Months ended September 30, 2013			6.1514		6.22152
	Year ended December 31, 2013			6.114		6.19817
	Year ended December 31, 2012			6.3161		6.31984
Property, Plant and Equipment	'
	The percentages or depreciable life applied are:
	Building and warehouses		20 years
	Machinery and equipment		7-10 years
	Office equipment and furniture		5 years
	Motor vehicles		5 years
	Leased assets		Lease duration
Intangible Assets	'
	The percentages or amortizable life applied are:
	Land use right	50 years
	Trade Mark	10 years

ACCOUNTS_RECEIVABLE_Tables

ACCOUNTS RECEIVABLE (Tables)	9 Months Ended
	Sep. 30, 2014
Accounts Receivable Tables	'
Accounts Receivable	'
	Accounts receivable consists of the following:
		September 30,		December 31,
		2014		2013
		(unaudited)
	Accounts receivable	$	44,371	$	4,497
	*Accounts receivable-related party		578,566		523,024
	Accounts  receivable, net	$	622,937	$	527,521

PREPAID_EXPENSES_Tables

PREPAID EXPENSES (Tables)	9 Months Ended
	Sep. 30, 2014
Prepaid Expenses Tables	'
Prepaid Expenses	'
	Prepaid expenses consist of the following:
		September 30,		December 31,
		2014		2013
		(unaudited)
	Machinery and parts	$	80,555	$	81,912
	Raw materials and supplies		18,519		89,136
	Packing and supply materials		417,077		216,795
	Advance to construction project		49,585		41,748
	Taxes		14,657		39,952
	Office expenses		28,243		866
	Total	$	608,636	$	470,409

INVENTORIES_Tables

INVENTORIES (Tables)	9 Months Ended
	Sep. 30, 2014
Inventories Tables	'
Inventories	'
	Inventories consist of following:
		September 30,		December 31,
		2014		2013
		(unaudited)
	Finished goods	$	3,517,652	$	3,755,958
	Work-in-progress		3,284,165		3,451,217
	Raw materials and supplies		161,640		278,595
	Supplies and packing materials		1,453,809		899,720
	Total	$	8,417,266	$	8,385,490

PROPERTY_PLANT_AND_EQUIPMENT_T

PROPERTY, PLANT AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2014
Property Plant And Equipment Tables	'
Property, Plant and Equipment	'
	The following is a summary of property, plant and equipment:
		September 30,			December 31,
		2014			2013
		(unaudited)
	Building and warehouses	$	5,854,262		$	5,888,332
	Machinery and equipment		2,480,218			2,407,299
	Office equipment and furniture		195,041			269,815
	Motor vehicles		406,283			395,373
	Leased assets		2,869,520			2,800,301
	Total		11,805,324			11,761,120
	Less: Accumulated depreciation		(5,725,420	)		(5,368,472	)
			6,079,904			6,392,648
	Add: Construction in progress		872,203			631,068
	Total property, plant and equipment, net	$	6,952,107		$	7,023,716

INTANGIBLE_ASSETS_Tables

INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2014
Intangible Assets Tables	'
Intangible Assets	'
	The following is a summary of intangible assets, less amortization:
		September 30,			December 31,
		2014			2013
		(unaudited)
	Land use right	$	2,090,936		$	2,105,299
	Trade Mark of "Xidenghui"		73,099			73,602
	Trade Mark of "Baishui Du Kang"		26,803			26,987
	Total intangible assets		2,190,838			2,205,888
	Less: Accumulated amortization		(256,722	)		(226,907	)
	Total intangible assets, net	$	1,934,116		$	1,978,981

ACCRUED_EXPENSES_Tables

ACCRUED EXPENSES (Tables)	9 Months Ended
	Sep. 30, 2014
Accrued Expenses Tables	'
Accrued expenses	'
	Accrued expenses consist of the following:
		September 30,		December 31,
		2014		2013
		(unaudited)
	Accrued payroll	$	46,883	$	56,435
	Accrued pension and employee benefit		57,314		61,598
	Pension contribution-individual portion withholding		202,916		-
	Accrued office expenses		51,185		20,772
	Total	$	358,298	$	138,805

TAXES_PAYABLE_Tables

TAXES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2014
Taxes Payable Tables	'
Taxes Payable	'
	Taxes payable consist of the following:
		September 30,			December 31,
		2014			2013
		(unaudited)
	Sales tax and sales tax affixation	$	-		$	5,814
	Excise taxes		17,294			48,271
	Value-added Tax ("VAT")		(15,282	)		14,512
	Other taxes		5,363			390
	Total taxes payable	$	7,375		$	68,987

DEFERRED_REVENUE_Tables

DEFERRED REVENUE (Tables)	9 Months Ended
	Sep. 30, 2014
Deferred Revenue Tables	'
Schedule of deferred revenue	'
	Deferred revenue consist of the following:
		September 30,		December 31,
		2014		2013
		(unaudited)
	Deferred revenue	$	613,651	$	297,544
	*Deferred revenue-related party		1,161,952		1,617,625
	Total	$	1,775,603	$	1,915,169

CONCENTRATIONS_AND_CREDIT_RISK1

CONCENTRATIONS AND CREDIT RISKS (Tables)	9 Months Ended
	Sep. 30, 2014
Concentrations And Credit Risks Tables	'
Major Cutomer	'
	The following major customers accounted for approximately 5% or more of the Company’s total sales as summarized in the following:
			For the Nine Months Ended September 30,
			2014					2013
			(unaudited)					(unaudited)
	Major	Type of				Percentage of					Percentage of
	Customers	Customer		Revenue		Total Revenue			Revenue		Total Revenue
	*Shaanxi Dukang Group Co., Ltd.	Distributor	$	1,399,551		48.29	%	$	1,258,381		34.94	%
	Customer A	Distributor		167,137		5.77	%		1,040,326		28.89	%
	Customer B	Distributor		354,304		12.23	%		-		-
	Total		$	1,920,992		66.29	%	$	2,298,707		63.83	%
Major Supplier	'
	The following major suppliers accounted for approximately 5% or more of the Company’s total purchases as summarized in the following:
			For the Nine Months Ended September 30,
			2014					2013
			(unaudited)					(unaudited)
	Major	Type of			Percentage of					Percentage of
	Suppliers	Goods	Purchase		Total Purchase			Purchase		Total Purchase
	*Shaanxi Dukang Group Co., Ltd.	Packing materials		204,243		9.09	%		229,840		12.27	%
	Supplier A	Packing materials		-		-			98,079		5.23	%
	Supplier B	Packing materials		-		-			141,431		7.55	%
	Supplier C	Packing materials		-		-			131,619		7.02	%
	Supplier D	Packing materials		122,776		5.46	%		-		-
	Supplier E	Packing materials		295,885		13.17	%		-		-
	Supplier F	Raw materials		268,599		11.95	%		124,648		6.65	%
	Supplier G	Raw materials		162,596		7.24	%
	Supplier H	Raw materials		-		-			111,323		5.94	%
	Total		$	1,054,099		46.91	%	$	836,940		44.66	%

SALES_OF_LIQUOR_TO_RELATED_PAR1

SALES OF LIQUOR TO RELATED PARTY (Tables)	9 Months Ended
	Sep. 30, 2014
Sales Of Liquor To Related Party Tables	'
Related party Transaction	'
	The amount sold to these affiliates are as follows:
			For the Nine Months Ended
			September 30,
	Name of Related Party	Description	2014		2013
			(unaudited)		(unaudited)
	Shaanxi Yellow-river Bay Wenquan Lake Park Co., Ltd.,	Non-consolidated,
	F/K/A Shaanxi Yellow-river Wetlands Park Co., Ltd.	18% owned subsidiary	$	4,389	$	2,114
	Shaanxi Zhongke Spaceflight Agriculture
	Development Stock Co., Ltd.	Affiliate 1		8,585		11,538
	Shaanxi Baishui Dukang Marketing Management  Co., Ltd.	Affiliate 6		94,815		44,175
	Shaanxi Baishui Dukang Commercial and Trade Co., Ltd.	Affiliate 7		66,723		62,859
	Shaanxi Dukang Group Co., Ltd.	Affiliate 2		1,399,551		1,258,381
	Shaanxi Baishui Dukang Spirits Industry  Development Co., Ltd.	Affiliate 4		22,739
	Shaanxi Baishui Shiye Co., Ltd.
	(F/K/A Shaanxi Baishui Dukang Trade Co., Ltd.)	Affiliate 3		33,522		9,038
	Total		$	1,630,324	$	1,388,105
Due from related parties	'
	Due from related parties consists of the following:
			September 30,		December 31,
	Name of Related Party	Description	2014		2013
			(unaudited)
	Shaanxi Yellow-river Bay Wenquan Lake Park Co., Ltd.,	Non-consolidated,
	F/K/A Shaanxi Yellow-river Wetlands Park Co., Ltd.	18% owned subsidiary	$	37,396	$	33,444
	Shaanxi Baishui Dukang Liquor Brand Management Co., Ltd.	Affiliate 5		114,596		115,383
	Shaanxi Baishui Dukang Marketing Management  Co., Ltd.	Affiliate 6		114,761		88,876
	Shaanxi Baishui Dukang Commercial and Trade Co., Ltd.	Affiliate 7		99,069		79,306
	Shaanxi Zhongke Spaceflight Agriculture
	Development Stock Co., Ltd.	Affiliate 1		212,744		206,015
	Total		$	578,566	$	523,024
Due to related parties	'
	Due to related parties consists of the following:
			September 30,		December 31,
	Name of Related Party	Description	2014		2013
			(unaudited)
	Shaanxi Dukang Group Co., Ltd.	Affiliate 2	$	1,047,109	$	1,513,574
	Shaanxi Baishui Shiye Co., Ltd.
	(F/K/A Shaanxi Baishui Dukang Trade Co., Ltd.)	Affiliate 3		114,843		104,051
	Total		$	1,161,952	$	1,617,625

DISCONTINUED_OPERATION_Tables

DISCONTINUED OPERATION (Tables)	9 Months Ended
	Sep. 30, 2014
Discontinued Operation Tables	'
Schedule of Disposal Groups Including Discontinued Operations Income Statement Balance Sheet and Additional Disclosures	'
	The carrying amount of the assets and liabilities of the discontinued operation were as follows:
		September 30,
		2013
		(unaudited)
	Assets
	Cash	$	7,997
	Other current assets		6,446
	Prepaid expenses		15,458
	Property and equipment, net		7,347
	Assets of discontinued operations	$	37,248
	Liabilities
	Accounts payables and accrued expenses	$	92,498
	Deferred revenue		1,875,877
	Other current liabilities		686,271
	Due to related parties		105,666
	Liabilities of discontinued operations	$	2,760,312
	As of September 30, 2013, due to related parites of $4,164,939 and due from related parties of $114,682 were intercompany accounts, which were eliminated in the consolidation.
	Discontinued operations for the nine months ended September 30, 2013 were summarized as follows:
		For the Nine
		Months Ended
		September 30,
		2013
		(unaudited)
	Revenue from license fees		229,104
	Cost of license Fess	$	-
	Gross profit		229,104
	Operating expenses
	Selling expenses		84,460
	General and administrative expenses		182,833
	Total operating expenses		267,293
	Income from operations		(38,189	)
	Other expenses (income)
	Interest income		-
	Other expenses		644
	Total other expenses (income)		644
	Income (loss) before tax		(37,545	)
	Income tax		285
	Net income (loss)	$	(37,830	)

NONCONTROLLING_INTEREST_Tables

NONCONTROLLING INTEREST (Tables)	9 Months Ended
	Sep. 30, 2014
Noncontrolling Interest Tables	'
Balance of Noncontrolling Interest	'
	Balance of Noncontrolling Interest consists of the following:
		Subsidiary and Noncontrolling Interest percentage
		Brand Management			Baishui			Xidenghui			Total Noncontrolling
					Dukang
		30.00%			49.00%(5)			16.25%(4)			Interest
	Balance @ December 31, 2013	$	-		$	6,005,315		$	4,554,020		$	10,559,335
	Noncontrolling Interest income (Loss)		-			(35,463	)		(39,701	)		(75,164	)
	Other Comprehensive Income (Loss)-effects of Foreign Currency Conversion		-			(0	)		0			(0	)
	Balance @ September 30, 2014 (unaudited)	$	-		$	5,969,852		$	4,514,319		$	10,484,171
Noncontrolling interest income	'
	Noncontrolling interest income consists of the following:
		For the Nine Months Ended September 30, 2014
		(unaudited)
		Brand Management						Baishui Dukang						Xidenghui						Parent/Holding Company
		Total			Noncontrolling Interest Income			Total			Noncontrolling Interest Income			Total			Noncontrolling Interest Income			Total			Noncontrolling Interest
		Income						Income						Income
	Name of Subsidiary	100%			30%			100%			49.00%(5)			100%			16.25%(4)			Income			Income
	Net Income (Loss)	$	-		$	-		$	(72,373	)	$	(35,463	)	$	(207,400	)	$	(33,703	)	$	(756	)	$	-
	Income (Loss) from subsidiary (equity method)		-			-			-			-			(36,910	)		(5,998	)		(204,609	)		(75,164	)
	Total Income (Loss)		-			-			(72,373	)		(35,463	)		(244,310	)		(39,701	)		(205,365	)		(75,164	)
	Less: Income (Loss) attributable to noncontrolling interest		-			-			35,463			-			39,701			-			-			-
	Income (Loss) attributable to Majority	$	-					$	(36,910	)				$	(204,609	)				$	(205,365	)(3)
	Income (Loss) attributable to noncontrolling interest				$	-					$	(35,463	)				$	(39,701	)				$	(75,164	)
		For the Nine Months Ended September 30, 2013
		(unaudited)
		Brand Management						Baishui Dukang						Xidenghui						Parent/Holding Company
		Total			Noncontrolling Interest Income			Total			Noncontrolling Interest Income			Total			Noncontrolling Interest Income			Total			Noncontrolling Interest
		Income						Income						Income
	Name of Subsidiary	100%			30%			100%			9.49%			100%			16.25%(4)			Income			Income
	Net Income (Loss)	$	(37,830	)	$	(11,349	)	$	(147,242	)	$	(13,973	)	$	427,782		$	69,515		$	(358	)	$	-
	Income (Loss) from subsidiary (equity method)		-			-			-			-			(159,750	)		(25,959	)		248,432			(5,722	)
	Total Income (Loss)		(37,830	)		(11,349	)		(147,242	)		(13,973	)		268,032			43,555			248,074			(5,722	)
	Adjustments to noncontrolling interest to absorb prior accumulated deficit		-			-			-			-			-			(23,955	)		-			-
	Less: Income (Loss) attributable to noncontrolling interest		11,349			-			13,973			-			(43,555	)		-			-			-
	Income (Loss) attributable to Majority	$	(26,481	)				$	(133,269	)				$	224,477					$	248,074(3
	Income (Loss) attributable to noncontrolling interest				$	(11,349	)				$	(13,973	)				$	19,600					$	(5,722	)

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 30, 2014
Commitments And Contingencies Tables	'
Estimated Pension and Unemployment Insurance Expenses	'
	Estimated Pension and Unemployment Insurance Expenses
	Year	Pension Insurance Expense					Unemployment Insurance Expense					Total		Present Value as of December 31, 2013(the incremental interest rate is 8%)
		Province average salary (RMB)	Annual increase rate	Percentage	No. of employees	Estimated pension insurance expense (RMB)	City average salary (RMB)	Annual increase rate	Percentage	No. of employees	Estimated pension insurance expense	USD$1.00=B¥6.15140@12/31/2013
												(RMB)	(USD)	(RMB)	(USD)
	2014	16,125	4%	20%	268	864,312	12,846	4%	2.50%	268	86,065	950,377	154,498	646,811	122,645
	2015	16,770	4%	20%	258	865,344	13,359	4%	2.50%	258	86,168	951,512	154,682	599,614	113,696
	2016	17,441	4%	20%	244	851,123	13,894	4%	2.50%	244	84,752	935,875	152,140	546,074	103,544
	2017	18,139	4%	20%	228	827,124	14,449	4%	2.50%	228	82,362	909,486	147,850	491,367	93,171
	2018	18,864	4%	20%	215	811,162	15,027	4%	2.50%	215	80,772	891,935	144,997	446,189	84,604
	2019	19,619	4%	20%	199	780,828	15,629	4%	2.50%	199	77,752	858,580	139,575	397,689	75,408
	2020	20,404	4%	20%	173	705,963	16,254	4%	2.50%	173	70,297	776,260	126,192	332,925	63,128
	2021	21,220	4%	20%	148	628,103	16,904	4%	2.50%	148	62,544	690,647	112,275	274,265	52,005
	2022	22,068	4%	20%	135	595,849	17,580	4%	2.50%	135	59,332	655,182	106,509	240,909	45,680
	2023	22,951	4%	20%	113	518,698	18,283	4%	2.50%	113	51,650	570,348	92,718	194,181	36,820
	2024	23,869	4%	20%	102	486,933	19,015	4%	2.50%	102	48,487	535,420	87,040	168,787	32,005
	2025	24,824	4%	20%	77	382,290	19,775	4%	2.50%	77	38,067	420,357	68,335	122,698	23,265
	2026	25,817	4%	20%	52	268,497	20,566	4%	2.50%	52	26,736	295,233	47,994	79,792	15,130
	2027	26,850	4%	20%	41	220,167	21,389	4%	2.50%	41	21,923	242,091	39,355	60,583	11,487
	2028	27,924	4%	20%	25	139,618	22,244	4%	2.50%	25	13,903	153,521	24,957	35,573	6,745
	2029	29,041	4%	20%	18	104,546	23,134	4%	2.50%	18	10,410	114,957	18,688	24,664	4,677
	2030	30,202	4%	20%	12	72,485	24,059	4%	2.50%	12	7,218	79,703	12,957	15,834	3,002
	2031	31,410	4%	20%	6	37,692	25,022	4%	2.50%	6	3,753	41,446	6,738	7,624	1,446
	2032	32,667	4%	20%	1	6,533	26,023	4%	2.50%	1	651	7,184	1,168	1,224	232
	Total					10,939,256					1,089,290	12,028,546	1,945,963	6,176,988	1,142,297

CONDENSED_PARENT_COMPANY_FINAN1

CONDENSED PARENT COMPANY FINANCIAL INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2014
Condensed Parent Company Financial Information Tables	'
CONDENSED PARENT COMPANY BALANCE SHEETS	'
	CHINA DU KANG CO., LTD.
	CONDENSED PARENT COMPANY BALANCE SHEETS
	(Dollars in Thousands)
				September 30,				December 31,
				2014				2013
				(unaudited)
	ASSETS
	Investment in subsidiaries, at equity in net assets				4,856				5,169
	Total Assets			$	4,856			$	5,169
	LIABILITIES AND SHAREHOLDERS' EQUITY
	Liabilities				-				-
	Commitments and Contingencies				-				-
	Shareholders' Equity:
		Preferred stock, par value $0.001, 5,000,000 shares authorized; no shares issued and outstanding as of September 30, 2014 and December 31, 2013			-				-
		Common stock, par value $0.001, 250,000,000 shares authorized; 100,113,791 shares issued and outstanding as of September 30, 2014 and December 31, 2013			100				100
		Additional paid-in capital			26,593				26,593
		Accumulated deficit			(21,294	)			(21,088	)
		Accumulated other comprehensive income			(544	)			(436	)
	Total Shareholders' equity (deficit)			$	4,856			$	5,169
CONDENSED PARENT COMPANY STATEMENT OF OPERATIONS	'
	CHINA DU KANG CO., LTD.
	CONDENSED PARENT COMPANY STATEMENT OF OPERATIONS
	(Dollars in Thousands)
			For the Nine Months Ended
			September 30,
			2014				2013
			(unaudited)				(unaudited)
	Operating Expenses		$	-			$	-
	Equity in undistributed income of subsidiaries			(215	)			242
	Net Income		$	(215	)		$	242
CONDENSED PARENT COMPANY STATEMENT OF CASH FLOWS	'
	CHINA DU KANG CO., LTD.
	CONDENSED PARENT COMPANY STATEMENT OF CASH FLOWS
	(Dollars in Thousands)
				For the Nine Months Ended
				September 30,
				2014				2013
				(unaudited)				(unaudited)
	Cash Flows from Operating Activities
	Net income			$	(215	)		$	242
	Adjustments to reconcile net income (loss) provided by cash flows from operations
		Equity in undistributed income of subsidiaries			215				(242	)
	Net cash provided by operating activities				-				-
	Increase (decrease) in cash				-				-
	Cash at beginning of period				-				-
	Cash at end of period			$	-			$	-

SIGNIFICANT_ACCOUNTING_POLICIE3

SIGNIFICANT ACCOUNTING POLICIES (Details)	9 Months Ended		12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013	Dec. 31, 2012
Foreign Currencies Translation	'	'	'	'
Balance sheet date (RMB)	6.156	6.1514	6.114	6.3161
Average rates (RMB)	6.15023	6.22152	6.19817	6.31984

SIGNIFICANT_ACCOUNTING_POLICIE4

SIGNIFICANT ACCOUNTING POLICIES (Details 1)	9 Months Ended
	Sep. 30, 2014
Building and Warehouses [Member]	'
Estimated useful life	'20 years
Machinery and equipment [Member] | Minimum [Member]	'
Estimated useful life	'7 years
Machinery and equipment [Member] | Maximum [Member]	'
Estimated useful life	'10 years
Office Equipment and Furniture [Member]	'
Estimated useful life	'5 years
Motor Vehicles [Member]	'
Estimated useful life	'5 years
Leased Assets [Member]	'
Estimated useful life	'Lease duration

SIGNIFICANT_ACCOUNTING_POLICIE5

SIGNIFICANT ACCOUNTING POLICIES (Details 2)	9 Months Ended
	Sep. 30, 2014
Land use right [Member]	'
Estimated useful life	'50 years
Trade Mark [Member]	'
Estimated useful life	'10 years

SIGNIFICANT_ACCOUNTING_POLICIE6

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Significant Accounting Policies Details Narrative	'	'
Advertising Costs	$36,238	$107,715
Total provision for employee benefits	16,227	35,033
Recognized government subsidy	56,908	0
Dilutive securities outstanding	$0	$0

ACCOUNTS_RECEIVABLE_Details

ACCOUNTS RECEIVABLE (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
ACCOUNTS RECEIVABLE	'	'
Accounts receivable	$44,371	$4,497
Accounts receivable-related party	578,566	523,024
Accounts receivable, net	$622,937	$527,521

ACCOUNTS_RECEIVABLE_Details_Na

ACCOUNTS RECEIVABLE (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Accounts Receivable Details Narrative	'	'
Bad debt expense charged to operations	$0	$25,191

PREPAID_EXPENSES_Details

PREPAID EXPENSES (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
PREPAID EXPENSES	'	'
Machinery and parts	$80,555	$81,912
Raw materials and supplies	18,519	89,136
Packing and supply materials	417,077	216,795
Advance to contraction project	49,585	41,748
Taxes	14,657	39,952
Office expenses	28,243	866
Total	$608,636	$470,409

INVENTORIES_Details

INVENTORIES (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Inventories Details	'	'
Finished goods	$3,517,652	$3,755,958
Work-in-progress	3,284,165	3,451,217
Raw materials and supplies	161,640	278,595
Supplies and packing materials	1,453,809	899,720
Total	$8,417,266	$8,385,490

INVENTORIES_Details_Narrative

INVENTORIES (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Inventories Details Narrative	'	'
Inventory	$66,068	$85,210

PROPERTY_PLANT_AND_EQUIPMENT_D

PROPERTY, PLANT AND EQUIPMENT (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Property, Plant and Equipment	'	'
Building and warehouses	$5,854,262	$5,888,332
Machinery and equipment	2,480,218	2,407,299
Office equipment and furniture	195,041	269,815
Motor vehicles	406,283	395,373
Leased assets	2,869,520	2,800,301
Total	11,805,324	11,761,120
Less: Accumulated depreciation	-5,725,420	-5,368,472
Property Plant And Equipment Net Before Construction In Progress	6,079,904	6,392,648
Add: Construction in progress	872,203	631,068
Total property, plant and equipment, net	$6,952,107	$7,023,716

PROPERTY_PLANT_AND_EQUIPMENT_D1

PROPERTY, PLANT AND EQUIPMENT (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Depreciation Expenses	$412,934	$285,639
Production Equipment [Member]	'	'
Depreciation Expenses	260,618	225,638
Equipment Used In Administration [Member]	'	'
Depreciation Expenses	$152,316	$60,001

INTANGIBLE_ASSETS_Details

INTANGIBLE ASSETS (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Total intangible assets	$2,190,233	$2,205,888
Less: Accumulated amortization	-256,722	-226,907
Total intangible assets, net	1,934,116	1,978,981
Xidenghui [Member]	'	'
Total intangible assets	73,099	73,602
Baishui DuKang [Member]	'	'
Total intangible assets	26,803	26,987
Land use right [Member]	'	'
Total intangible assets	$2,090,358	$2,105,299

INTANGIBLE_ASSETS_Details_Narr

INTANGIBLE ASSETS (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Intangible Assets Details Narrative	'	'
Amortization expense charged to operations	$31,393	$32,000

ACCRUED_EXPENSES_Details

ACCRUED EXPENSES (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Accrued Expenses Details	'	'
Accrued payroll	$46,883	$56,435
Accrued pension and employee benefit	57,314	61,598
Pension contribution-individual portion withholding	202,916	'
Accrued office expenses	51,185	20,772
Total	$358,298	$138,805

TAXES_PAYABLE_Details

TAXES PAYABLE (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Taxes Payable Details	'	'
Sales tax and sales tax affixation	'	$5,814
Excise taxes	17,294	48,271
Value-added Tax ("VAT")	-15,282	14,512
Other taxes	5,363	390
Total taxes payable	$7,375	$68,987

DEFERRED_REVENUE_Details

DEFERRED REVENUE (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Deferred Revenue Details	'	'
Deferred revenue	$613,651	$297,544
Deferred revenue-related party	1,161,952	1,617,625
Total	$1,775,603	$1,915,169

CONCENTRATIONS_AND_CREDIT_RISK2

CONCENTRATIONS AND CREDIT RISKS (Details) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Revenue	$1,920,992	$2,298,707
Percentage of Total Revenue	66.29%	63.83%
Shaanxi Dukang Group Co., Ltd. [Member] | Distributor [Member]	'	'
Revenue	1,399,551	1,258,381
Percentage of Total Revenue	48.29%	34.94%
Customer A [Member] | Distributor [Member]	'	'
Revenue	167,137	1,040,326
Percentage of Total Revenue	5.77%	28.89%
Customer B [Member] | Distributor [Member]	'	'
Revenue	$354,304	'
Percentage of Total Revenue	12.23%	'

CONCENTRATIONS_AND_CREDIT_RISK3

CONCENTRATIONS AND CREDIT RISKS (Details 1) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Purchase - Total	$1,054,099	$836,940
Percentage of Total Purchase	46.91%	44.66%
Packing Materials [Member] | Supplier A [Member]	'	'
Purchase - Total	'	98,079
Percentage of Total Purchase	0.00%	5.23%
Packing Materials [Member] | Supplier B [Member]	'	'
Purchase - Total	'	141,431
Percentage of Total Purchase	0.00%	7.55%
Packing Materials [Member] | Supplier C [Member]	'	'
Purchase - Total	'	131,619
Percentage of Total Purchase	0.00%	7.02%
Packing Materials [Member] | Supplier D [Member]	'	'
Purchase - Total	122,776	'
Percentage of Total Purchase	5.46%	0.00%
Packing Materials [Member] | Supplier E [Member]	'	'
Purchase - Total	295,885	'
Percentage of Total Purchase	13.17%	0.00%
Raw Materials [Member] | Supplier F [Member]	'	'
Purchase - Total	268,599	124,648
Percentage of Total Purchase	11.95%	6.65%
Raw Materials [Member] | Supplier G [Member]	'	'
Purchase - Total	162,596	'
Percentage of Total Purchase	7.24%	0.00%
Raw Materials [Member] | Supplier H [Member]	'	'
Purchase - Total	'	111,323
Percentage of Total Purchase	0.00%	5.94%
Shaanxi Dukang Group Co., Ltd. [Member] | Packing Materials [Member]	'	'
Purchase - Total	$204,243	$229,840
Percentage of Total Purchase	9.09%	12.27%

SALES_OF_LIQUOR_TO_RELATED_PAR2

SALES OF LIQUOR TO RELATED PARTIES (Details) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Amount sold to affiliates - total	$1,630,324	$1,388,105
Shaanxi Yellow-river Bay Wenquan Lake Park Co., Ltd.,/ F/K/A Shaanxi Yellow-river Wetlands Park Co., Ltd. [Member]	'	'
Amount sold to affiliates - total	4,389	2,114
Description	'Non-consolidated, 18% owned subsidiary	'Non-consolidated, 18% owned subsidiary
Shaanxi Zhongke Spaceflight Agriculture Development Stock Co., Ltd. [Member]	'	'
Amount sold to affiliates - total	8,585	11,538
Description	'Affiliate 1	'Affiliate 1
Shaanxi Baishui Dukang Marketing Management Co., Ltd. [Member]	'	'
Amount sold to affiliates - total	94,815	44,175
Description	'Affiliate 6	'Affiliate 6
Shaanxi Baishui Dukang Commercial And Trade [Member]	'	'
Amount sold to affiliates - total	66,723	'
Description	'Affiliate 7	'
Shaanxi Dukang Group Co., Ltd [Member]	'	'
Amount sold to affiliates - total	1,399,551	1,258,381
Description	'Affiliate 2	'Affiliate 2
Shaanxi Baishui Dukang Spirits Industry Development Co., Ltd. [Member]	'	'
Amount sold to affiliates - total	22,739	'
Description	'Affiliate 4	'Affiliate 4
Shaanxi Baishui Shiye Co., Ltd./(F/K/A Shaanxi Baishui Dukang Trade Co., Ltd.) [Member]	'	'
Amount sold to affiliates - total	33,522	9,038
Description	'Affiliate 3	'Affiliate 3
Shaanxi Baishui Dukang Commercial and Trade Co., Ltd. [Member]	'	'
Amount sold to affiliates - total	'	$62,859
Description	'	'Affiliate 7

SALES_OF_LIQUOR_TO_RELATED_PAR3

SALES OF LIQUOR TO RELATED PARTIES (Details 1) (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Dec. 31, 2013
Due from related parties, net	$578,566	$523,024
Shaanxi Yellow-river Bay Wenquan Lake Park Co., Ltd., F/K/A Shaanxi Yellow-river Wetlands Park Co., Ltd. [Member]	'	'
Due from related parties, net	37,396	33,444
Description	'Non-consolidated, 18% owned subsidiary	'Non-consolidated, 18% owned subsidiary
Shaanxi Baishui Dukang Liquor Brand Management Co., Ltd. [Member]	'	'
Due from related parties, net	114,596	115,383
Description	'Affiliate 5	'Affiliate 5
Shaanxi Baishui Dukang Marketing Management Co., Ltd.[Member]	'	'
Due from related parties, net	114,761	88,876
Description	'Affiliate 6	'Affiliate 6
Shaanxi Baishui Dukang Commercial And Trade [Member]	'	'
Due from related parties, net	99,069	79,306
Description	'Affiliate 7	'Affiliate 7
Shaanxi Zhongke Spaceflight Agriculture Development Stock Co., Ltd. [Member]	'	'
Due from related parties, net	$212,744	$206,015
Description	'Affiliate 1	'Affiliate 1

SALES_OF_LIQUOR_TO_RELATED_PAR4

SALES OF LIQUOR TO RELATED PARTIES (Details 2) (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Dec. 31, 2013
Due to related parties	$1,161,952	$1,617,625
Shaanxi Dukang Group Co., Ltd. [Member]	'	'
Due to related parties	1,047,109	1,513,574
Due to related parties Description	'Affiliate 2	'Affiliate 2
Shaanxi Baishui Shiye Co., Ltd. (F/K/A Shaanxi Baishui Dukang Trade Co., Ltd.) [Member]	'	'
Due to related parties	$114,843	$104,051
Shaanxi Baishui Shiye Co., Ltd, F/K/A Shaanxi Baishui Dukang Trade Co Ltd. [Member]	'	'
Due to related parties Description	'Affiliate 3	'Affiliate 3

DISCONTINUED_OPERATION_Details

DISCONTINUED OPERATION (Details) (USD $)	Sep. 30, 2014
Assets	'
Cash	$7,997
Other current assets	6,446
Prepaid expenses	15,458
Property and equipment, net	7,347
Assets of discontinued operations	37,248
Liabilities	'
Accounts payables and accrued expenses	92,498
Deferred revenue	1,875,877
Other current liabilities	686,271
Due to related parties	105,666
Liabilities of discontinued operations	$2,760,312

DISCONTINUED_OPERATION_Details1

DISCONTINUED OPERATION (Details1) (USD $)	9 Months Ended
	Sep. 30, 2014
Discontinued Operation Details	'
Revenue from license fees	$229,104
Cost of license Fees	'
Gross profit	229,104
Operating expenses	'
Selling expenses	84,460
General and administrative expenses	182,833
Total operating expenses	267,293
Income from operations	-38,189
Interest income	'
Other expenses	644
Total other expenses (income)	644
Income (loss) before tax	-37,545
Income tax	285
Net income (loss)	($37,830)

NONCONTROLLING_INTEREST_Detail

NONCONTROLLING INTEREST (Details) (USD $)	9 Months Ended
	Sep. 30, 2014
Beginning Balance	$10,559,335
Noncontrolling Interest income (Loss)	-75,164
Other Comprehensive Income (Loss) effects of Foreign Currency Conversion	0
Ending Balance	10,484,171
Brand Management [Member]	'
Beginning Balance	'
Noncontrolling Interest income (Loss)	'
Other Comprehensive Income (Loss) effects of Foreign Currency Conversion	'
Ending Balance	'
Baishui DuKang [Member]	'
Beginning Balance	6,005,315
Noncontrolling Interest income (Loss)	-35,463
Other Comprehensive Income (Loss) effects of Foreign Currency Conversion	0
Ending Balance	5,969,852
Xidenghui [Member]	'
Beginning Balance	4,554,020
Noncontrolling Interest income (Loss)	17,543
Other Comprehensive Income (Loss) effects of Foreign Currency Conversion	0
Ending Balance	$4,514,319

NONCONTROLLING_INTEREST_Detail1

NONCONTROLLING INTEREST (Details 1) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Brand Management [Member] | Total Income [Member]	'	'
Net Income - (Loss)	'	($37,830)
Income - (Loss) from subsidiary (equity method)	'	'
Total Income - (Loss)	'	-37,830
Adjustments to noncontrolling interest to absorb prior accumulated deficit	'	'
Less: Income (Loss) attributable to noncontrolling interest	'	11,349
Income - (Loss) attributable to Majority	'	-26,481
Brand Management [Member] | Non controlling Interest Income [Member]	'	'
Net Income - (Loss)	'	-11,349
Income - (Loss) from subsidiary (equity method)	'	'
Total Income - (Loss)	'	-11,349
Adjustments to noncontrolling interest to absorb prior accumulated deficit	'	'
Less: Income (Loss) attributable to noncontrolling interest	'	'
Income - (Loss) attributable to noncontrolling interest	'	-11,349
Baishui DuKang [Member] | Total Income [Member]	'	'
Net Income - (Loss)	-72,373	-147,242
Income - (Loss) from subsidiary (equity method)	'	'
Total Income - (Loss)	-72,373	-147,242
Adjustments to noncontrolling interest to absorb prior accumulated deficit	'	'
Less: Income (Loss) attributable to noncontrolling interest	35,463	13,973
Income - (Loss) attributable to Majority	-36,910	-133,269
Baishui DuKang [Member] | Non controlling Interest Income [Member]	'	'
Net Income - (Loss)	-35,463	-13,973
Income - (Loss) from subsidiary (equity method)	'	'
Total Income - (Loss)	-35,463	-13,973
Adjustments to noncontrolling interest to absorb prior accumulated deficit	'	'
Less: Income (Loss) attributable to noncontrolling interest	'	'
Income - (Loss) attributable to Majority	'	'
Income - (Loss) attributable to noncontrolling interest	-35,463	-13,973
Xidenghui [Member] | Total Income [Member]	'	'
Net Income - (Loss)	-207,400	427,782
Income - (Loss) from subsidiary (equity method)	-36,910	-159,750
Total Income - (Loss)	-244,310	268,032
Adjustments to noncontrolling interest to absorb prior accumulated deficit	'	'
Less: Income (Loss) attributable to noncontrolling interest	39,701	-43,555
Income - (Loss) attributable to Majority	-204,609	224,477
Xidenghui [Member] | Non controlling Interest Income [Member]	'	'
Net Income - (Loss)	-33,703	69,515
Income - (Loss) from subsidiary (equity method)	-5,998	-25,959
Total Income - (Loss)	-39,701	43,555
Adjustments to noncontrolling interest to absorb prior accumulated deficit	'	-23,955
Less: Income (Loss) attributable to noncontrolling interest	'	'
Income - (Loss) attributable to noncontrolling interest	-39,701	19,600
Parent Holding Company [Member] | Total Income [Member]	'	'
Net Income - (Loss)	-756	-358
Income - (Loss) from subsidiary (equity method)	-204,609	248,432
Total Income - (Loss)	-205,365	248,074
Adjustments to noncontrolling interest to absorb prior accumulated deficit	'	'
Less: Income (Loss) attributable to noncontrolling interest	'	'
Income - (Loss) attributable to Majority	-205,365	248,074
Parent Holding Company [Member] | Non controlling Interest Income [Member]	'	'
Net Income - (Loss)	'	'
Income - (Loss) from subsidiary (equity method)	-75,164	-5,722
Total Income - (Loss)	-75,164	-5,722
Adjustments to noncontrolling interest to absorb prior accumulated deficit	'	'
Less: Income (Loss) attributable to noncontrolling interest	'	'
Income - (Loss) attributable to noncontrolling interest	($75,164)	($5,722)

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	Dec. 31, 2013
Unemployment Insurance Expense, Estimated pension insurance expense	$1,089,290
Pension and Unemployment Insurance Expense, Total	1,945,963
Present Value of Pension and Unemployment Insurance Expense	1,142,297
Rmb [Member]	'
Pension Insurance Expense, Estimated pension insurance expense	10,939,256
Pension and Unemployment Insurance Expense, Total	12,028,546
Present Value of Pension and Unemployment Insurance Expense	6,176,988
Year 2014 [Member]	'
Pension Insurance Expense, Annual increase rate	4.00%
Pension Insurance Expense, Percentage	20.00%
Pension Insurance Expense, No. of employees	268
Unemployment Insurance Expense, Annual increase rate	4.00%
Unemployment Insurance Expense, Percentage	2.50%
Unemployment Insurance Expense, No. of employees	268
Unemployment Insurance Expense, Estimated pension insurance expense	86,065
Pension and Unemployment Insurance Expense, Total	154,498
Present Value of Pension and Unemployment Insurance Expense	122,645
Year 2014 [Member] | Rmb [Member]	'
Pension Insurance Expense, Province average salary	16,125
Pension Insurance Expense, Estimated pension insurance expense	864,312
Unemployment Insurance Expense, City average salary	12,846
Pension and Unemployment Insurance Expense, Total	950,377
Present Value of Pension and Unemployment Insurance Expense	646,811
Year 2015 [Member]	'
Pension Insurance Expense, Annual increase rate	4.00%
Pension Insurance Expense, Percentage	20.00%
Pension Insurance Expense, No. of employees	258
Unemployment Insurance Expense, Annual increase rate	4.00%
Unemployment Insurance Expense, Percentage	2.50%
Unemployment Insurance Expense, No. of employees	258
Unemployment Insurance Expense, Estimated pension insurance expense	86,168
Pension and Unemployment Insurance Expense, Total	154,682
Present Value of Pension and Unemployment Insurance Expense	113,696
Year 2015 [Member] | Rmb [Member]	'
Pension Insurance Expense, Province average salary	16,770
Pension Insurance Expense, Estimated pension insurance expense	865,344
Unemployment Insurance Expense, City average salary	13,359
Pension and Unemployment Insurance Expense, Total	951,512
Present Value of Pension and Unemployment Insurance Expense	599,614
Year 2016 [Member]	'
Pension Insurance Expense, Annual increase rate	4.00%
Pension Insurance Expense, Percentage	20.00%
Pension Insurance Expense, No. of employees	244
Unemployment Insurance Expense, Annual increase rate	4.00%
Unemployment Insurance Expense, Percentage	2.50%
Unemployment Insurance Expense, No. of employees	244
Unemployment Insurance Expense, Estimated pension insurance expense	84,752
Pension and Unemployment Insurance Expense, Total	152,140
Present Value of Pension and Unemployment Insurance Expense	103,544
Year 2016 [Member] | Rmb [Member]	'
Pension Insurance Expense, Province average salary	17,441
Pension Insurance Expense, Estimated pension insurance expense	851,123
Unemployment Insurance Expense, City average salary	13,894
Pension and Unemployment Insurance Expense, Total	935,875
Present Value of Pension and Unemployment Insurance Expense	546,074
Year 2017 [Member]	'
Pension Insurance Expense, Annual increase rate	4.00%
Pension Insurance Expense, Percentage	20.00%
Pension Insurance Expense, No. of employees	228
Unemployment Insurance Expense, Annual increase rate	4.00%
Unemployment Insurance Expense, Percentage	2.50%
Unemployment Insurance Expense, No. of employees	228
Unemployment Insurance Expense, Estimated pension insurance expense	82,362
Pension and Unemployment Insurance Expense, Total	147,850
Present Value of Pension and Unemployment Insurance Expense	93,171
Year 2017 [Member] | Rmb [Member]	'
Pension Insurance Expense, Province average salary	18,139
Pension Insurance Expense, Estimated pension insurance expense	827,124
Unemployment Insurance Expense, City average salary	14,449
Pension and Unemployment Insurance Expense, Total	909,486
Present Value of Pension and Unemployment Insurance Expense	491,367
Year 2018 [Member]	'
Pension Insurance Expense, Annual increase rate	4.00%
Pension Insurance Expense, Percentage	20.00%
Pension Insurance Expense, No. of employees	215
Unemployment Insurance Expense, Annual increase rate	4.00%
Unemployment Insurance Expense, Percentage	2.50%
Unemployment Insurance Expense, No. of employees	215
Unemployment Insurance Expense, Estimated pension insurance expense	80,772
Pension and Unemployment Insurance Expense, Total	144,997
Present Value of Pension and Unemployment Insurance Expense	84,604
Year 2018 [Member] | Rmb [Member]	'
Pension Insurance Expense, Province average salary	18,864
Pension Insurance Expense, Estimated pension insurance expense	811,162
Unemployment Insurance Expense, City average salary	15,027
Pension and Unemployment Insurance Expense, Total	891,935
Present Value of Pension and Unemployment Insurance Expense	446,189
Year 2019 [Member]	'
Pension Insurance Expense, Annual increase rate	4.00%
Pension Insurance Expense, Percentage	20.00%
Pension Insurance Expense, No. of employees	199
Unemployment Insurance Expense, Annual increase rate	4.00%
Unemployment Insurance Expense, Percentage	2.50%
Unemployment Insurance Expense, No. of employees	199
Unemployment Insurance Expense, Estimated pension insurance expense	77,752
Pension and Unemployment Insurance Expense, Total	139,575
Present Value of Pension and Unemployment Insurance Expense	75,408
Year 2019 [Member] | Rmb [Member]	'
Pension Insurance Expense, Province average salary	19,619
Pension Insurance Expense, Estimated pension insurance expense	780,828
Unemployment Insurance Expense, City average salary	15,629
Pension and Unemployment Insurance Expense, Total	858,580
Present Value of Pension and Unemployment Insurance Expense	397,689
Year 2020 [Member]	'
Pension Insurance Expense, Annual increase rate	4.00%
Pension Insurance Expense, Percentage	20.00%
Pension Insurance Expense, No. of employees	173
Unemployment Insurance Expense, Annual increase rate	4.00%
Unemployment Insurance Expense, Percentage	2.50%
Unemployment Insurance Expense, No. of employees	173
Unemployment Insurance Expense, Estimated pension insurance expense	70,297
Pension and Unemployment Insurance Expense, Total	126,192
Present Value of Pension and Unemployment Insurance Expense	63,128
Year 2020 [Member] | Rmb [Member]	'
Pension Insurance Expense, Province average salary	20,404
Pension Insurance Expense, Estimated pension insurance expense	705,963
Unemployment Insurance Expense, City average salary	16,254
Pension and Unemployment Insurance Expense, Total	776,260
Present Value of Pension and Unemployment Insurance Expense	332,925
Year 2021 [Member]	'
Pension Insurance Expense, Annual increase rate	4.00%
Pension Insurance Expense, Percentage	20.00%
Pension Insurance Expense, No. of employees	148
Unemployment Insurance Expense, Annual increase rate	4.00%
Unemployment Insurance Expense, Percentage	2.50%
Unemployment Insurance Expense, No. of employees	148
Unemployment Insurance Expense, Estimated pension insurance expense	62,544
Pension and Unemployment Insurance Expense, Total	112,275
Present Value of Pension and Unemployment Insurance Expense	52,005
Year 2021 [Member] | Rmb [Member]	'
Pension Insurance Expense, Province average salary	21,220
Pension Insurance Expense, Estimated pension insurance expense	628,103
Unemployment Insurance Expense, City average salary	16,904
Pension and Unemployment Insurance Expense, Total	690,647
Present Value of Pension and Unemployment Insurance Expense	274,265
Year 2022 [Member]	'
Pension Insurance Expense, Annual increase rate	4.00%
Pension Insurance Expense, Percentage	20.00%
Pension Insurance Expense, No. of employees	135
Unemployment Insurance Expense, Annual increase rate	4.00%
Unemployment Insurance Expense, Percentage	2.50%
Unemployment Insurance Expense, No. of employees	135
Unemployment Insurance Expense, Estimated pension insurance expense	59,332
Pension and Unemployment Insurance Expense, Total	106,509
Present Value of Pension and Unemployment Insurance Expense	45,680
Year 2022 [Member] | Rmb [Member]	'
Pension Insurance Expense, Province average salary	22,068
Pension Insurance Expense, Estimated pension insurance expense	595,849
Unemployment Insurance Expense, City average salary	17,580
Pension and Unemployment Insurance Expense, Total	655,182
Present Value of Pension and Unemployment Insurance Expense	240,909
Year 2023 [Member]	'
Pension Insurance Expense, Annual increase rate	4.00%
Pension Insurance Expense, Percentage	20.00%
Pension Insurance Expense, No. of employees	113
Unemployment Insurance Expense, Annual increase rate	4.00%
Unemployment Insurance Expense, Percentage	2.50%
Unemployment Insurance Expense, No. of employees	113
Unemployment Insurance Expense, Estimated pension insurance expense	51,650
Pension and Unemployment Insurance Expense, Total	92,718
Present Value of Pension and Unemployment Insurance Expense	36,820
Year 2023 [Member] | Rmb [Member]	'
Pension Insurance Expense, Province average salary	22,951
Pension Insurance Expense, Estimated pension insurance expense	518,698
Unemployment Insurance Expense, City average salary	18,283
Pension and Unemployment Insurance Expense, Total	570,348
Present Value of Pension and Unemployment Insurance Expense	194,181
Year 2024 [Member]	'
Pension Insurance Expense, Annual increase rate	4.00%
Pension Insurance Expense, Percentage	20.00%
Pension Insurance Expense, No. of employees	102
Unemployment Insurance Expense, Annual increase rate	4.00%
Unemployment Insurance Expense, Percentage	2.50%
Unemployment Insurance Expense, No. of employees	102
Unemployment Insurance Expense, Estimated pension insurance expense	48,487
Pension and Unemployment Insurance Expense, Total	87,040
Present Value of Pension and Unemployment Insurance Expense	32,005
Year 2024 [Member] | Rmb [Member]	'
Pension Insurance Expense, Province average salary	23,869
Pension Insurance Expense, Estimated pension insurance expense	486,933
Unemployment Insurance Expense, City average salary	19,015
Pension and Unemployment Insurance Expense, Total	535,420
Present Value of Pension and Unemployment Insurance Expense	168,787
Year 2025 [Member]	'
Pension Insurance Expense, Annual increase rate	4.00%
Pension Insurance Expense, Percentage	20.00%
Pension Insurance Expense, No. of employees	77
Unemployment Insurance Expense, Annual increase rate	4.00%
Unemployment Insurance Expense, Percentage	2.50%
Unemployment Insurance Expense, No. of employees	77
Unemployment Insurance Expense, Estimated pension insurance expense	38,067
Pension and Unemployment Insurance Expense, Total	68,335
Present Value of Pension and Unemployment Insurance Expense	23,265
Year 2025 [Member] | Rmb [Member]	'
Pension Insurance Expense, Province average salary	24,824
Pension Insurance Expense, Estimated pension insurance expense	382,290
Unemployment Insurance Expense, City average salary	19,775
Pension and Unemployment Insurance Expense, Total	420,357
Present Value of Pension and Unemployment Insurance Expense	122,698
Year 2026 [Member]	'
Pension Insurance Expense, Annual increase rate	4.00%
Pension Insurance Expense, Percentage	20.00%
Pension Insurance Expense, No. of employees	52
Unemployment Insurance Expense, Annual increase rate	4.00%
Unemployment Insurance Expense, Percentage	2.50%
Unemployment Insurance Expense, No. of employees	52
Unemployment Insurance Expense, Estimated pension insurance expense	26,736
Pension and Unemployment Insurance Expense, Total	47,994
Present Value of Pension and Unemployment Insurance Expense	15,130
Year 2026 [Member] | Rmb [Member]	'
Pension Insurance Expense, Province average salary	25,817
Pension Insurance Expense, Estimated pension insurance expense	268,497
Unemployment Insurance Expense, City average salary	20,566
Pension and Unemployment Insurance Expense, Total	295,233
Present Value of Pension and Unemployment Insurance Expense	79,792
Year 2027 [Member]	'
Pension Insurance Expense, Annual increase rate	4.00%
Pension Insurance Expense, Percentage	20.00%
Pension Insurance Expense, No. of employees	41
Unemployment Insurance Expense, Annual increase rate	4.00%
Unemployment Insurance Expense, Percentage	2.50%
Unemployment Insurance Expense, No. of employees	41
Unemployment Insurance Expense, Estimated pension insurance expense	21,923
Pension and Unemployment Insurance Expense, Total	39,355
Present Value of Pension and Unemployment Insurance Expense	11,487
Year 2027 [Member] | Rmb [Member]	'
Pension Insurance Expense, Province average salary	26,850
Pension Insurance Expense, Estimated pension insurance expense	220,167
Unemployment Insurance Expense, City average salary	21,389
Pension and Unemployment Insurance Expense, Total	242,091
Present Value of Pension and Unemployment Insurance Expense	60,583
Year 2028 [Member]	'
Pension Insurance Expense, Annual increase rate	4.00%
Pension Insurance Expense, Percentage	20.00%
Pension Insurance Expense, No. of employees	25
Unemployment Insurance Expense, Annual increase rate	4.00%
Unemployment Insurance Expense, Percentage	2.50%
Unemployment Insurance Expense, No. of employees	25
Unemployment Insurance Expense, Estimated pension insurance expense	13,903
Pension and Unemployment Insurance Expense, Total	24,957
Present Value of Pension and Unemployment Insurance Expense	6,745
Year 2028 [Member] | Rmb [Member]	'
Pension Insurance Expense, Province average salary	27,924
Pension Insurance Expense, Estimated pension insurance expense	139,618
Unemployment Insurance Expense, City average salary	22,244
Pension and Unemployment Insurance Expense, Total	153,521
Present Value of Pension and Unemployment Insurance Expense	35,573
Year 2029 [Member]	'
Pension Insurance Expense, Annual increase rate	4.00%
Pension Insurance Expense, Percentage	20.00%
Pension Insurance Expense, No. of employees	18
Unemployment Insurance Expense, Annual increase rate	4.00%
Unemployment Insurance Expense, Percentage	2.50%
Unemployment Insurance Expense, No. of employees	18
Unemployment Insurance Expense, Estimated pension insurance expense	10,410
Pension and Unemployment Insurance Expense, Total	18,688
Present Value of Pension and Unemployment Insurance Expense	4,677
Year 2029 [Member] | Rmb [Member]	'
Pension Insurance Expense, Province average salary	29,041
Pension Insurance Expense, Estimated pension insurance expense	104,546
Unemployment Insurance Expense, City average salary	23,134
Pension and Unemployment Insurance Expense, Total	114,957
Present Value of Pension and Unemployment Insurance Expense	24,664
Year 2030 [Member]	'
Pension Insurance Expense, Annual increase rate	4.00%
Pension Insurance Expense, Percentage	20.00%
Pension Insurance Expense, No. of employees	12
Unemployment Insurance Expense, Annual increase rate	4.00%
Unemployment Insurance Expense, Percentage	2.50%
Unemployment Insurance Expense, No. of employees	12
Unemployment Insurance Expense, Estimated pension insurance expense	7,218
Pension and Unemployment Insurance Expense, Total	12,957
Present Value of Pension and Unemployment Insurance Expense	3,002
Year 2030 [Member] | Rmb [Member]	'
Pension Insurance Expense, Province average salary	30,202
Pension Insurance Expense, Estimated pension insurance expense	72,485
Unemployment Insurance Expense, City average salary	24,059
Pension and Unemployment Insurance Expense, Total	79,703
Present Value of Pension and Unemployment Insurance Expense	15,834
Year 2031 [Member]	'
Pension Insurance Expense, Annual increase rate	4.00%
Pension Insurance Expense, Percentage	20.00%
Pension Insurance Expense, No. of employees	6
Unemployment Insurance Expense, Annual increase rate	4.00%
Unemployment Insurance Expense, Percentage	2.50%
Unemployment Insurance Expense, No. of employees	6
Unemployment Insurance Expense, Estimated pension insurance expense	3,753
Pension and Unemployment Insurance Expense, Total	6,738
Present Value of Pension and Unemployment Insurance Expense	1,446
Year 2031 [Member] | Rmb [Member]	'
Pension Insurance Expense, Province average salary	31,410
Pension Insurance Expense, Estimated pension insurance expense	37,692
Unemployment Insurance Expense, City average salary	25,022
Pension and Unemployment Insurance Expense, Total	41,446
Present Value of Pension and Unemployment Insurance Expense	7,624
Year 2032 [Member]	'
Pension Insurance Expense, Annual increase rate	4.00%
Pension Insurance Expense, Percentage	20.00%
Pension Insurance Expense, No. of employees	1
Unemployment Insurance Expense, Annual increase rate	4.00%
Unemployment Insurance Expense, Percentage	2.50%
Unemployment Insurance Expense, No. of employees	1
Unemployment Insurance Expense, Estimated pension insurance expense	651
Pension and Unemployment Insurance Expense, Total	1,168
Present Value of Pension and Unemployment Insurance Expense	232
Year 2032 [Member] | Rmb [Member]	'
Pension Insurance Expense, Province average salary	32,667
Pension Insurance Expense, Estimated pension insurance expense	6,533
Unemployment Insurance Expense, City average salary	26,023
Pension and Unemployment Insurance Expense, Total	7,184
Present Value of Pension and Unemployment Insurance Expense	$1,224

CONDENSED_PARENT_COMPANY_FINAN2

CONDENSED PARENT COMPANY FINANCIAL INFORMATION (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
ASSETS	'	'
Total Assets	$20,734,406	$21,036,597
LIABILITIES AND SHAREHOLDERS' EQUITY	'	'
Liabilities	5,393,913	5,308,510
Commitments and Contingencies	'	'
Shareholders' Equity:	'	'
Preferred stock, par value $0.001, 5,000,000 shares authorized; no shares issued and outstanding as of September 30, 2014 and December 31, 2013	'	'
Common stock, par value $0.001, 250,000,000 shares authorized; 100,113,791 shares issued and outstanding as of September 30, 2014 and December 31, 2013	100,114	100,114
Accumulated deficit	-21,293,686	-21,088,318
Accumulated other comprehensive income	-543,500	-436,437
Parent [Member]	'	'
ASSETS	'	'
Investment in subsidiaries, at equity in net assets	4,856	5,169
Total Assets	4,856	5,169
LIABILITIES AND SHAREHOLDERS' EQUITY	'	'
Liabilities	'	'
Commitments and Contingencies	'	'
Shareholders' Equity:	'	'
Preferred stock, par value $0.001, 5,000,000 shares authorized; no shares issued and outstanding as of September 30, 2014 and December 31, 2013	'	'
Common stock, par value $0.001, 250,000,000 shares authorized; 100,113,791 shares issued and outstanding as of September 30, 2014 and December 31, 2013	100	100
Additional paid-in capital	26,593	26,593
Accumulated deficit	-21,294	-21,088
Accumulated other comprehensive income	-544	-436
Total Shareholders' equity (deficit)	$4,856	$5,169

CONDENSED_PARENT_COMPANY_FINAN3

CONDENSED PARENT COMPANY FINANCIAL INFORMATION (Details 1) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Net Income	($471,515)	($64,312)	($280,531)	$242,352
Parent [Member]	'	'	'	'
Operating Expenses	'	'	'	'
Equity in undistributed income of subsidiaries	'	'	-215	242
Net Income	'	'	($215)	$242

CONDENSED_PARENT_COMPANY_FINAN4

CONDENSED PARENT COMPANY FINANCIAL INFORMATION (Details 2) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Cash Flows from Operating Activities	'	'	'	'
Net income	($471,515)	($64,312)	($280,531)	$242,352
Adjustments to reconcile net income (loss) provided by cash flows from operations	'	'	'	'
Net cash provided by operating activities	'	'	-14,313	-109,179
Cash at beginning of period	'	'	573,546	681,702
Cash at end of period	124,638	177,470	124,638	177,470
Parent [Member]	'	'	'	'
Cash Flows from Operating Activities	'	'	'	'
Net income	'	'	-215	242
Adjustments to reconcile net income (loss) provided by cash flows from operations	'	'	'	'
Equity in undistributed income of subsidiaries	'	'	215	-242
Net cash provided by operating activities	'	'	'	'
Increase (decrease) in cash	'	'	'	'
Cash at beginning of period	'	'	'	'
Cash at end of period	'	'	'	'