Steps for tax refund after purchasing items abroad:

1. Shopping time limit. Tax refund must be completed within a certain period of time before departure. For example, in Australia, you can apply for tax refund for items purchased within 60 days before departure.

2. Accumulated consumption amount. In different countries, tax refunds have different standards. For example, in Australia, you can apply for a tax refund if you have a cumulative consumption of 300 Australian dollars or more in a single time or on the same day.

3. Valid tax refund documents. You need to hold a valid tax invoice, which should contain the words "Tax Invoice", the merchant's Australian Business Code ABN, the merchant name, the purchase price of the goods, including the GST paid, product description and purchase date and other information.

The tax refund process is generally as follows:

1. Ask about the minimum amount and obtain a tax refund form. Tourists should ask the clerk if they can apply for tax refund. Generally speaking, large department stores and specialty stores can apply for tax refund.

2. Fill in the tax refund form in detail and choose the tax refund method. First, fill in the personal name, passport number, credit card number, entry and departure dates, last destination country, and personal signature in English; then choose the tax refund method. The tax refund agencies that each store cooperates with may be different.

3. Go to the customs to complete the formalities before checking in. After arriving at the airport, follow the instructions to the customs tax declaration office, take out the filled-in tax refund form, passport and air ticket and wait in line. Be sure to bring the purchased goods. Customs officials will stamp the tax refund form after checking the relevant documents.

To sum up, China has a consumption tax, and foreigners can get a tax refund after shopping in China.

Legal basis:

"Consumer Rights and Interests Protection Law of the People's Republic of China"

Article 39

If a consumer rights dispute arises between a consumer and an operator, it can be resolved through the following channels:

1. Negotiate and reconcile with the operator;

2. Request a consumer association or a consumer association established in accordance with the law Mediate with other mediation organizations;

3. Complain to relevant administrative departments;