土地增值税应如何进行清算？

你好！（一）纳税人符合下列条件之一的，应进行土地增值税的清算：                                                                                                                                                        1：房地产开发项目全部竣工、完成销售的；                                                                                                                                                                                  2：整体转让未竣工决算房地产开发项目的；                                                                                                                                                                               3：直接转让土地使用权的。                                                                                                                                                                                                      （二） 同时，对符合以下条件之一的，主管税务机关可要求纳税人进行土地增值税清算：                                                                                                                                                                                                                                            1：已竣工验收的房地产开发项目，已转让的房地产建筑面积占整个项目可售建筑面积的比例在85%以上，或该比例虽未超过85%，但剩余的可售建筑面积已经出租或自用的；                                                                                                                                                                                                                                              2:取得销售（预售）许可证满三年仍未销售完毕的；                                                                                                                                                                            3:纳税人申请注销税务登记但未办理土地增值税清算手续的,应在办理注销登记前进行土地增值税清算；                                                                                                                                                                                                                          4:省（直辖市）税务机关规定的其他情况.                                                                                                                                                                                             流程：         
1、当项目符合清算条件时，向税局申请清算。 
2、先做一个测算。 
3、找一家税务师事务所帮忙出鉴证报告和申报表。这里找的税务师事务所的工作人员第一开始会按照比较严格的标准来给出底稿，要有足够的准备，得有好几个回合的沟通，达到要的标准又不触犯发售法规的情况下，同意让税务师事务所出报告，最好找两家以上的税务师事务所出鉴证。 
4、出来鉴证之后，去税务局交相关资料。 
5、税局会组织清算小组，会有好几个人，等他们人员都到齐了开始审核，中间会有很多的地方需要沟通的。 
6、他们审核完毕，认了申报的数据或者认了他们清算出来的数据。 
7、通知你交税，会下个通知单，15日之内把税交了就算结束了。