你好?。ㄒ唬┘{稅人符合下列條件之一的，應(yīng)進(jìn)行土地增值稅的清算：                                                                                                                                                        1：房地產(chǎn)開(kāi)發(fā)項(xiàng)目全部竣工、完成銷(xiāo)售的；                                                                                                                                                                                  2：整體轉(zhuǎn)讓未竣工決算房地產(chǎn)開(kāi)發(fā)項(xiàng)目的；                                                                                                                                                                               3：直接轉(zhuǎn)讓土地使用權(quán)的。                                                                                                                                                                                                      （二） 同時(shí)，對(duì)符合以下條件之一的，主管稅務(wù)機(jī)關(guān)可要求納稅人進(jìn)行土地增值稅清算：                                                                                                                                                                                                                                            1：已竣工驗(yàn)收的房地產(chǎn)開(kāi)發(fā)項(xiàng)目，已轉(zhuǎn)讓的房地產(chǎn)建筑面積占整個(gè)項(xiàng)目可售建筑面積的比例在85%以上，或該比例雖未超過(guò)85%，但剩余的可售建筑面積已經(jīng)出租或自用的；                                                                                                                                                                                                                                              2:取得銷(xiāo)售（預(yù)售）許可證滿三年仍未銷(xiāo)售完畢的；                                                                                                                                                                            3:納稅人申請(qǐng)注銷(xiāo)稅務(wù)登記但未辦理土地增值稅清算手續(xù)的,應(yīng)在辦理注銷(xiāo)登記前進(jìn)行土地增值稅清算；                                                                                                                                                                                                                          4:省（直轄市）稅務(wù)機(jī)關(guān)規(guī)定的其他情況.                                                                                                                                                                                             流程：         
1、當(dāng)項(xiàng)目符合清算條件時(shí)，向稅局申請(qǐng)清算。 
2、先做一個(gè)測(cè)算。 
3、找一家稅務(wù)師事務(wù)所幫忙出鑒證報(bào)告和申報(bào)表。這里找的稅務(wù)師事務(wù)所的工作人員第一開(kāi)始會(huì)按照比較嚴(yán)格的標(biāo)準(zhǔn)來(lái)給出底稿，要有足夠的準(zhǔn)備，得有好幾個(gè)回合的溝通，達(dá)到要的標(biāo)準(zhǔn)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(bào)告，最好找兩家以上的稅務(wù)師事務(wù)所出鑒證。 
4、出來(lái)鑒證之后，去稅務(wù)局交相關(guān)資料。 
5、稅局會(huì)組織清算小組，會(huì)有好幾個(gè)人，等他們?nèi)藛T都到齊了開(kāi)始審核，中間會(huì)有很多的地方需要溝通的。 
6、他們審核完畢，認(rèn)了申報(bào)的數(shù)據(jù)或者認(rèn)了他們清算出來(lái)的數(shù)據(jù)。 
7、通知你交稅，會(huì)下個(gè)通知單，15日之內(nèi)把稅交了就算結(jié)束了。