本研究旨在瞭解稅務機關組織文化與組織創新績效的現況，分析不同背景變項在組織文化與組織創新績效的差異情形並探討兩者間之相關情形及預測力。本研究採問卷調查法，以臺北縣政府稅捐稽徵處員工500位為研究對象，回收有效問卷共達465份，資料分析方法係以SPSS for Windows 14.0視窗版套裝軟體進行處理分析，統計方法有項目分析、因素分析、信度分析、獨立樣本t檢定、單因子變異數分析、LSD事後多重比較檢定、皮爾森積差相關分析及多元逐步迴歸分析。實證結果發現： 一、稅務機關員工知覺組織文化現況，以支持型文化得分最高，其次依序為官僚型文化、效率型文化，得分最低為創新型文化。稅務機關員工知覺組織創新績效現況，以技術創新得分最高，其次依序為數位創新、觀念創新、管理創新，得分最低為研發創新。 二、稅務機關組織文化對組織創新績效有顯著且正向的關聯性存在。 三、稅務機關組織文化對組織創新績效及其構面具預測力。創新型文化對研發創新、觀念創新、整體組織創新績效具有較高的預測力；支持型文化對管理創新、數位創新具有較高的預測力；官僚型文化則對技術創新具有較高的預測力。 關鍵字：組織文化、組織創新績效、稅務機關 / The purpose of this research is to understand current status, analyze differences and investigate correlation between the organizational culture and innovation performances of tax affairs institution. A questionnaire survey is applied in this study, with 465 effective questionnaires collected among 500 staffs from Taipei County Revenue Service Office. ‘SPSS for windows 14.0’ statistical software was used for data processing and analysis of this survey, whose statistical methods include item analysis, factor analysis, reliance analysis, t-test, one-way ANOVA, multiple comparison test following LSD, Pearson product-moment correlation analysis, and multiple stepwise regression analysis. The following results have been found: 1. Tax affairs institution staff toward consciousness organizational culture present situation: supportive culture gets the highest score, bureaucratic culture, efficient culture, innovative culture in sequence. Tax affairs institution staff toward consciousness organizational innovation performance present situation: technical innovation gets the highest score, digital technology innovation, conceptual innovation, administrative innovation and R&D innovation in sequence. 2. There exists positive and obvious correlation between the organizational culture and innovation performances of tax affairs institution. 3. Predictability is observed between the organizational culture and innovation performances of tax affairs institution. The innovative culture has higher forecasting ability in R&D innovation, conceptual innovation, and entire organizational innovation performances. The supportive culture has higher forecasting ability in administrative innovation, digital technology innovation. The bureaucratic culture has higher forecasting ability in the technical innovation. Keywords: organizational culture, organizational innovation performance, tax affairs institutio