下列情形中，纳税人应进行土地增值税清算的是（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='24830' and id < 2122197 and id<>'2122197' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='24830' and id > 2122197 and id<>'2122197' order by id asc limit 5