《涉外税务》编辑部：为适应经济体制改革的需要，我公司进行了清产核资，对其固定资产进行了重新评估。固定资产价值重估后，公司按照特区财务制度规定，固定资产按重估价值入帐，其中房产增值较大，新增的房产价值部分是否要申报房产税？按本人理解，税法规定房产税是按房产? “Foreign Taxation” Editorial Department: In order to meet the needs of the reform of the economic system, the Company conducted a thorough examination and verification of its assets and carried out a reassessment of its fixed assets. Fixed assets revaluation, the company in accordance with the provisions of the financial system of the SAR, fixed assets by revaluation of the value of which larger real estate value, the new part of the value of the property to declare the property tax? According to my understanding, the tax law provides property tax is based on real estate?