Legal analysis: Step one, ask the minimum amount and ask for the tax refund form. The tourist asked the clerk if he could get a 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 personal name, passport number, credit card number, entry and exit date, final destination country and personal signature in English. If you choose the tax refund method again, the tax refund agencies that each store cooperates with may be very different. Step 3: Go through the customs formalities before boarding the plane. After arriving at the airport, follow the instructions to the customs declaration office, take out the completed tax refund form, passport and air ticket, and wait in line. Be sure to bring the goods you buy. 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 returned to the credit card account after 4 to 6 weeks. If you choose the cash refund method, the customs officials will return the stamped documents, and the tourists will go to the "cash refund" counter to apply for cash refund after boarding the plane.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations 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.