Still talking about economics

[oblo]

Could you help me with the translation of this sentence?

资产净额或剩余财产超过注册资本的增值部分，应依法缴纳所得税。

资产净额 = net assets

注册资本 = registered capital

Thanks,

r.

[Celso Pin]

like

if the net assets surpass the registered capital, the amount should pay income tax

[oblo]

Thanks Celso Pin,

but how do you translate this: 增值?

r.

[beirne]

It looks like it is saying "If the net assets or residual properties exceed the appreciation in registered capital then income tax must be paid." This sentence doesn't make sense to me because one would hope that their net assets are larger than some period's appreciation, but that is what I get out of the sentence.