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多项选择题

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( )

A.经主管地方税务机关进行纳税评估发现问题后，认为需要办理土地增值税清算的房地产开发项目
B.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
C.取得销售(预售)许可证满三年仍未销售完毕的
D.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
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