现代产权理论认为，产权制度的有效性是决定经济增长的关键因素，而税收制度对产权制度的有效性有着重要影响，并进而影响到资源配置和经济的长期增长。所以要正确处理二者的相互关系，不断完善税制，推进产权制度创新。 产权制度与税收制度的基本规范关系 1.产权和产权制度 产 The theory of modern property rights holds that the effectiveness of the property rights system is the key factor that determines the economic growth, and the tax system has an important influence on the effectiveness of the property rights system, which in turn affects the long-term growth of resource allocation and economy. Therefore, it is necessary to correctly handle the mutual relations between the two and continuously improve the tax system and promote the innovation of property rights system. Property system and the tax system of the basic normative relationship 1. Property and property system production