On-site tax refund: that is, the transaction amount does not include the tax payable, provided that tourists must complete the tax refund procedures stipulated by the national government, otherwise the merchant has the right to pay the tax payable from the secured credit card.

Post tax refund: that is, the transaction amount includes tax. After the merchant pays the entire transaction amount, the tax refund amount will be refunded according to the payment method selected by the tourist. Tourists still need to go through the prescribed tax refund procedures to avoid tax refund deductions.