When will the urban construction tax paid by real estate enterprises be carried forward?
Only when the main business income is carried forward can it be carried forward. When a real estate development enterprise prepays value-added tax, it shall declare and pay urban maintenance and construction tax, education surcharge and local education surcharge, which cannot be carried forward, but should be carried forward when the main business income is carried forward. Urban maintenance and construction tax, also known as urban construction tax, is a tax calculated and paid according to law based on the value-added tax and consumption tax actually paid by taxpayers.