open(IN, "<test.txt") || die "\nCan't open test.txt \n";
$/="";
{
   local $/ = '<tag refid="';
   print OUT scalar <IN>;
   for (<IN>) {
      s@(.*?)">@
      my $var = $1;
      $var @e;
      print "$_\n" for sort { $a cmp $b } split /,/;
   }
}
close(IN);
close(OUT);