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：房地產開發項目全部竣工、完成銷售的；                                                                                                                                                                                  2：整體轉讓未竣工決算房地產開發項目的；                                                                                                                                                                               3：直接轉讓土地使用權的。                                                                                                                                                                                                      （二） 同時，對符合以下條件之一的，主管稅務機關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開發項目，已轉讓的房地產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登記但未辦理土地增值稅清算手續的,應在辦理注銷登記前進行土地增值稅清算；                                                                                                                                                                                                                          4:省（直轄市）稅務機關規定的其他情況.                                                                                                                                                                                             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、找一家稅務師事務所幫忙出鑒證報告和申報表。這里找的稅務師事務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售法規的情況下，同意讓稅務師事務所出報告，最好找兩家以上的稅務師事務所出鑒證。 
4、出來鑒證之后，去稅務局交相關資料。 
5、稅局會組織清算小組，會有好幾個人，等他們人員都到齊了開始審核，中間會有很多的地方需要溝通的。 
6、他們審核完畢，認了申報的數據或者認了他們清算出來的數據。 
7、通知你交稅，會下個通知單，15日之內把稅交了就算結束了。