Does the subject want to ask, "Why does the material cost in Harbin budget not include tax?" Rules. According to the query "Construction Project Cost Management Regulations", it can be seen that the material price in the project budget does not include tax, so the material cost in Harbin budget does not include tax. Material cost refers to the cost of raw materials, auxiliary materials, components, spare parts and semi-finished products that constitute the engineering entity in the construction process.