Article 10 of the "Land Appreciation Tax Settlement Management Procedures" stipulates: "Where one of the following conditions is met, the competent tax authority may require the taxpayer to settle the land appreciation tax (Wuhan tax agency). (1) For a completed real estate development project, if the transferred floor area accounts for more than 85% of the total salable floor area of the entire project, or even if the ratio does not exceed 85%, but the remaining salable floor area has already been leased or used for own purposes; (2) Obtained a sales (pre-sale) license for more than three years but still not sold out; (3) The taxpayer applies for deregistration of the tax registration without going through the land appreciation tax settlement procedures; (4) Other situations specified by the provincial (autonomous region, municipality directly under the central government, planned single-listed city) tax authorities. For the third situation listed in the preceding paragraph, the land appreciation tax settlement should be carried out before handling the deregistration." Therefore, you need to settle the land appreciation tax (Wuxi tax agency).