1. Prepare the relevant materials that need to be invoiced, such as the receipt of the tuition fee paid by the garden, the copy of the business license of the garden, etc.

2. Go to the billing window of Lu 'an Finance Bureau and explain the billing requirements to the staff.

3. Submit relevant materials and fill in the invoice application form.

4. After reviewing the relevant materials and information, the staff will issue an invoice and give it to the applicant. Tuition invoices of public kindergartens are issued for the convenience of parents' reimbursement and tax relief. According to the regulations of State Taxation Administration of The People's Republic of China, when parents pay tuition fees for public kindergartens, they can ask for invoices from kindergartens, which will be used as deduction items when filing personal income tax returns.