Article 10 of the "Land Value-added Tax Liquidation Management Procedures" stipulates: "If one of the following conditions is met, the competent tax authority may require the taxpayer to liquidate the land value-added tax, (Wuhan tax agency). (1) For a completed real estate development project, if the proportion of transferred real estate floor area to the total salable floor area of the entire project exceeds 85%, or even if this ratio does not exceed 85%, but the remaining salable floor area has already been rented out or used for own purposes; (2) If the sales (pre-sale) license has been obtained for more than three years but the sale has not been completed; (3) If the taxpayer applies for cancellation of tax registration but has not handled the land value-added tax liquidation 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 mentioned in the previous clause, the land value-added tax liquidation should be carried out before handling the cancellation registration." Therefore, you need to handle the liquidation of the land value-added tax, (Wuxi tax agency).