Answer: According to Articles 2, 8, 18, 19 and 22 of the Announcement No. 41 [2015] of the State Administration of Taxation, foreigners and compatriots from Hong Kong, Macao and Taiwan who have resided in China for not more than 183 consecutive days, and overseas travelers who have purchased their own personal belongings in the tax rebate store and meet the conditions for tax rebate and are required to leave the country for a tax refund, should:

1. If an overseas traveler purchases tax-refundable articles in a tax refund store and needs to leave the country for tax refund, he/she shall obtain the Application Form for Tax Refund for Departure from the tax refund store with their valid ID document and the VAT ordinary invoice for the purchase of tax-refundable articles (issued by the upgraded version of the VAT invoicing system) before departing from the country.

2. Overseas travelers shall go through the formalities of checking and confirming the tax refund items with the Customs when they leave the country.

3. When applying for departure tax refund to the tax refund agency, overseas travelers shall submit the following documents:
(1) The valid identity document of the traveler themselves;
(2) The Application Form for Departure Tax Refund which has been verified and signed by the Customs.

4. Overseas travelers shall sign and confirm the “Receipt of Tax Refund for Overseas Travelers' Shopping Departure” when they receive or apply for receiving the tax refund.

Source: State Taxation Administration;

https://www.chinatax.gov.cn/chinatax/c102449/c5232658/content.html