According to Article 56 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), the assets of an enterprise include fixed assets, biological assets, intangible assets, long-term deferred expenses, investment assets and inventories. And take historical cost as the tax basis. The historical cost mentioned in the preceding paragraph refers to the actual expenses incurred when an enterprise acquires assets. During the period when an enterprise holds various assets, the tax basis of the assets shall not be adjusted, except that the profits and losses can be confirmed in accordance with the provisions of the competent departments of finance and taxation of the State Council.

Therefore, if an enterprise evaluates the appreciation of fixed assets during the holding period, it shall not adjust the tax basis of the assets except that the profit and loss can be confirmed in accordance with the provisions of the competent departments of finance and taxation of the State Council. At the same time, the evaluation of value-added does not involve the transfer of ownership of fixed assets, so it does not need to be included in income to pay enterprise income tax.