你好！（一）納稅人符合下列條件之一的，應進行土地增值稅的清算：                                                                                                                                                        1：房地產(chǎn)開發(fā)項目全部竣工、完成銷售的；                                                                                                                                                                                  2：整體轉(zhuǎn)讓未竣工決算房地產(chǎn)開發(fā)項目的；                                                                                                                                                                               3：直接轉(zhuǎn)讓土地使用權(quán)的。                                                                                                                                                                                                      （二） 同時，對符合以下條件之一的，主管稅務(wù)機關(guān)可要求納稅人進行土地增值稅清算：                                                                                                                                                                                                                                            1：已竣工驗收的房地產(chǎn)開發(fā)項目，已轉(zhuǎn)讓的房地產(chǎn)建筑面積占整個項目可售建筑面積的比例在85%以上，或該比例雖未超過85%，但剩余的可售建筑面積已經(jīng)出租或自用的；                                                                                                                                                                                                                                              2:取得銷售（預售）許可證滿三年仍未銷售完畢的；                                                                                                                                                                            3:納稅人申請注銷稅務(wù)登記但未辦理土地增值稅清算手續(xù)的,應在辦理注銷登記前進行土地增值稅清算；                                                                                                                                                                                                                          4:省（直轄市）稅務(wù)機關(guān)規(guī)定的其他情況.                                                                                                                                                                                             流程：         
1、當項目符合清算條件時，向稅局申請清算。 
2、先做一個測算。 
3、找一家稅務(wù)師事務(wù)所幫忙出鑒證報告和申報表。這里找的稅務(wù)師事務(wù)所的工作人員第一開始會按照比較嚴格的標準來給出底稿，要有足夠的準備，得有好幾個回合的溝通，達到要的標準又不觸犯發(fā)售法規(guī)的情況下，同意讓稅務(wù)師事務(wù)所出報告，最好找兩家以上的稅務(wù)師事務(wù)所出鑒證。 
4、出來鑒證之后，去稅務(wù)局交相關(guān)資料。 
5、稅局會組織清算小組，會有好幾個人，等他們?nèi)藛T都到齊了開始審核，中間會有很多的地方需要溝通的。 
6、他們審核完畢，認了申報的數(shù)據(jù)或者認了他們清算出來的數(shù)據(jù)。 
7、通知你交稅，會下個通知單，15日之內(nèi)把稅交了就算結(jié)束了。