Personally, the meaning of this passage is that enterprises are tax-free in the process of purchasing raw materials, but the input tax can be calculated at 13% on the purchase invoice, and the dried mushrooms can enjoy 15% tax refund after export. Originally, the export tax rebate was the value-added tax paid in the previous link of the product, but the dried mushrooms were not taxed from the acquisition of raw materials to the export, but they could still be refunded. Therefore, there is a situation of "no tax refund".

In this paper, 17% rebate 15% should mean that there may be two tax rebate rates for dried mushrooms according to different processing degrees. The tax rebate rate for primary processed products is 13%, the tax rebate rate is 5%, and the tax rebate rate for deep processing is 17%, so the tax rebate rate is/kloc-0.