RESTRICTED NET ASSETS	3 Months Ended
Jun. 30, 2011
RESTRICTED NET ASSETS [Text Block]	NOTE 14 - RESTRICTED NET ASSETS Relevant PRC statutory laws and regulations permit payments of dividends by Harbin Hainan Kangda and Taishan Kangda only out of their retained earnings, if any, as determined in accordance with PRC accounting standards and regulations. In addition, PRC laws and regulations require that annual appropriations of after-tax income should be set aside prior to payments of dividends as a reserve fund. As a result of these PRC laws and regulations, Harbin Hainan Kangda and Taishan Kangda are restricted in their ability to transfer a portion of their net assets in the form of dividends, loans or advances, which restricted portion, amounted to $12,358,776 and $11,736,178 at June 30, 2011 and December 31, 2010, respectively.

RESTRICTED NET ASSETS

3 Months Ended

Jun. 30, 2011

NOTE 14 - RESTRICTED NET ASSETS

Relevant PRC statutory laws and regulations permit payments of dividends by Harbin Hainan Kangda and Taishan Kangda only out of their retained earnings, if any, as determined in accordance with PRC accounting standards and regulations. In addition, PRC laws and regulations require that annual appropriations of after-tax income should be set aside prior to payments of dividends as a reserve fund. As a result of these PRC laws and regulations, Harbin Hainan Kangda and Taishan Kangda are restricted in their ability to transfer a portion of their net assets in the form of dividends, loans or advances, which restricted portion, amounted to $12,358,776 and $11,736,178 at June 30, 2011 and December 31, 2010, respectively.

China Kangtai Cactus Bio-tech, Inc. 10-Q