《涉外税务》编辑部：我公司是一港资企业，经营温泉度假村，现由于公司发展需要，需与另一港商合资注册一家公司。我方把原属本公司在大陆的一栋房产，通过评估增值，作为与对方合资的资产。我想询问的是我方房产（房产的产权属于香港公司）评估增值再投资，增值部分是否减免 Foreign Taxation Editorial Department: Our company is a Hong Kong-owned enterprise that operates hot spring resorts. Due to the development needs of the company, it is required to register a company with another Hong Kong businessman. We originally owned a company in the mainland of a real estate, through the assessment of value-added, as the joint venture with each other’s assets. I would like to ask is that our property (real estate property belongs to Hong Kong companies) to assess value-added reinvestment, the value-added part of the relief