my $tag;
if ($change) {
    my $tag_type   = $token->return_tag;
    my $attributes = make_attributes($token);
    $tag = "<$tag_type $attributes>";
} 
else {
    $tag = $token->as_is;
}

sub make_attributes {
    my $token = shift;
    my $seq   = $token->return_attrseq;
    my $attr  = $token->return_attr;
    return join ' ', map {qq|$_="$attr{$_}"|} @$seq;
}