Legal analysis: The first step is to ask about the minimum limit 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. The second step is to 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. Step 3: Go to customs to complete 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. If you choose the non-cash tax refund method, the customs will take back the relevant documents, and the tax will be refunded to the credit card account after 4 to 6 weeks. If you choose the cash tax refund method, customs officials will return the stamped documents, and tourists will apply for consignment and boarding passes. After passing the security check, they can apply for cash tax refund at the "CashRefund" counter with the tax refund form stamped by the customs seal.

Legal basis: "Law of the People's Republic of China on Tax Collection and Administration"

Article 1 is to strengthen tax collection management, standardize tax collection and payment behavior, and ensure national tax revenue This law is formulated to protect the legitimate rights and interests of taxpayers and promote economic and social development.

Article 2 This Law shall apply to the collection and management of various taxes levied by tax authorities in accordance with the law.

Article 3 The introduction and suspension of tax collection, tax reduction, tax exemption, tax refund and tax repayment shall be implemented in accordance with the provisions of the law; where the law authorizes the State Council to stipulate it, it shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council.

No agency, unit or individual may violate the provisions of laws and administrative regulations by arbitrarily making tax levies, suspensions, tax reductions, tax exemptions, tax refunds, tax repayments, and other measures that conflict with tax laws and administrative regulations. Decide.

Article 4: Units and individuals with tax obligations stipulated in laws and administrative regulations are taxpayers.

Laws and administrative regulations stipulate that entities and individuals with the obligation to withhold and pay, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes, and collect and remit taxes in accordance with the provisions of laws and administrative regulations.