The medical insurance center should determine the amount receivable by the unit, but not the tax bureau. The medical insurance center and the tax bureau have different responsibilities, so the receivables of the units that should be assessed are also different. The main responsibilities of the medical insurance center are to manage medical insurance funds, determine the income and expenditures of medical insurance fees, and be responsible for the settlement and reimbursement of medical insurance. In this process, the medical insurance center needs to approve the unit's receivables, that is, calculate the unit's medical insurance premiums in accordance with relevant regulations and determine the amount the unit should pay. The main responsibilities of the tax bureau are to collect taxes, manage tax revenue, and be responsible for tax collection, management and supervision. In this process, the tax bureau needs to determine the tax payable by the unit, that is, calculate the tax payable by the unit in accordance with relevant regulations and determine the amount of tax the unit should pay.