请教各位高人是否可以退回VAT，如果可以具体如何办理，学生可以吗。

小第先谢了。

get the TAX REFUND form from shops, some shops require passport when they fill the forms for you. then you can get VAT refund at the airport with your purchasing receipt and tax refund forms. by the way, according to the rule, the goods should with you whenyou require VAT refund at the airport, but sometimes, it is not compulsion.

不好易思小第在前面没有说清楚其实是打算自己开店消售货物，但对于交纳VAT，和如何退回VAT还不是很清楚请各位指教。
请问如果注册VAT，是否可以退回全部的VAT，如果可以具体如何办理？
何种身份可以注册VAT？
注册VAT之后是否还要交其它的TAX？
对于一般的小店来说，应不应该注册，哪一种比较划算？

先谢了。