Provide a method based on the China Bloc protocol to optimize revenue and tax levels in the field of health

The share of the occupational group in GDP is about 36%. As a result, the tax share of this group should be about 36% of the total tax.according to the budget law of 2009, only 7% of the total tax (10 thousand billion tomans) is collected from the group of jobs. As a result, if the ratio of 8% to 36% is increased by a proportionality table, the actual amount of tax evasion of the occupational group will be determined. This amount is about 40 thousand billion tomans. The figure of 40,000 billion Tomans of tax evasion of the occupational group is calculated if the share of this group in the total gross national product is 36% and not more. The minimum amount of tax evasion is mentioned in only one of the mentioned groups. The review of annual budgets in 2017 in the Research Center of the Islamic Consultative Assembly has also claimed the existence of six thousand billion tomans of tax evasion in the health sector. Therefore, the Islamic Consultative Assembly proposed the inclusion of clauses according to which centers are obliged to pay 10% of the doctors' fee or medical fee, which is due to the receipt of money | Invoices sent to insurance companies or in cash are paid by the patient, deduct tax as an account and deposit in the name of the relevant doctor to the account of the Tax Affairs Organization by the end of the month after receiving the bill amount [2].