Income Tax (Tables)

9 Months Ended

Sep. 30, 2015

	For The Nine Months Ended September 30,						For The Three Months Ended September 30,
	2015			2014			2015			2014

Current
USA	$	-		$	-		$	-		$	-
China		-			-			-			-
		-			-			-			-
Deferred
USA
Deferred tax asset for NOL carry forwards		69,717			65,233			21,592			20,157
Valuation allowance		(69,717	)		(65,233	)		(21,592	)		(20,157	)
		-			-			-			-
China
Deferred tax asset for NOL carry forwards		3,778,264			6,830,556			787,753			3,927,167
Valuation allowance		(3,778,264	)		(6,830,556	)		(787,753	)		(3,927,167	)
Net changes in deferred income tax under non-current portion		-			-			-			-

Net deferred income tax expenses		-			-			-			-

Total provision for income tax	$	-		$	-		$	-		$	-

	For The nine months Ended September 30,
	2015			2014

Tax expense at statutory rate - US		35.0	%		35.0	%
Changes in valuation allowance - US		(35.0	%)		(35.0	%)
Tax expense at statutory rate - HK		16.5	%		16.5	%
Changes in valuation allowance - HK		(16.5	%)		(16.5	%)
Foreign income tax rate - PRC		25.0	%		25.0	%
Other (a)		(25.0	%)		(25.0	%)
Effective income tax rates		(0.0	%)		(0.0	%)

(a)	Other represents expenses incurred by the Company that are not deductible for PRC income taxes and changes in valuation allowance for PRC entities for the nine months ended September 30, 2015 and 2014, respectively.

CHINA YIDA HOLDING, CO. 10-Q