v2.4.0.6

Income Taxes (Details) (USD $)	12 Months Ended
Income Taxes (Details) (USD $)	Nov. 30, 2012	Nov. 30, 2011
Tax Provision Tax at statutory rate	$ 4,876,685	$ 9,552,173
Tax Provision Tax effect of loss of subsidiaries	2,687,598	40,270
Tax Provision Non deductible expenses	1,214	390,779
Tax Provision Tax effect of eliminated intercompany profit	(362,073)	590,245
Tax Provision Effective tax rate	$ 7,203,424	$ 10,573,467
Rate of Tax Tax at statutory rate	25.00%	25.00%
Rate of Tax Tax effect of loss of subsidiaries	13.78%	0.11%
Rate of Tax Non deductible expenses	0.01%	1.02%
Rate of Tax effect of eliminated intercompany profit	(1.86%)	1.54%
Rate of Tax Effective tax rate	36.93%	27.67%

A ratio calculated by dividing the reported amount of income tax expense attributable to continuing operations for the period by GAAP-basis pretax income from continuing operations.

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The domestic federal statutory tax rate applicable under enacted tax laws to the Company's pretax income from continuing operations for the period. The "statutory" tax rate is the regular tax rate if there are alternative tax systems.

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The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to the equity in earnings (losses) of unconsolidated subsidiaries that is exempt from income taxes under enacted tax laws.

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The sum of the differences between the effective income tax rate and domestic federal statutory income tax rate attributable to all nondeductible expenses under enacted tax laws.

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The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to income that is exempt from income taxes under enacted tax laws.

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The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to pretax Income or Loss from continuing operations; income tax expense or benefit may include interest and penalties on tax uncertainties based on the entity's accounting policy.

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The portion of the difference between total income tax expense or benefit as reported in the Income Statement and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to the equity in earnings (losses) of unconsolidated subsidiaries recorded in the period that is exempt from income taxes under enacted tax laws.

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The sum of the differences between total income tax expense or benefit as reported in the Income Statement for the period and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to nondeductible expenses under enacted tax laws, or differences in the methodologies used to determine expense amounts for financial statements prepared in accordance with generally accepted accounting principles and enacted tax laws.

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China Energy CORP 10-K/A