General tax officers are important assets of government organization. Tax officers provide frontline service for people, therefore, their service quality and work performance have an influence on government image. The purpose of this study is to explore the relation between tax officers¡¦ perceived organizational support (POS) and organization citizenship behavior (OCB). Furthermore, we want to realize whether tax officers¡¦ voluntary workers motivations (VWM) have mediation between POS and OCB. In this study, expectations through literature review and empirical study to explore the POS,VWM , and OCB on the view of the perspective taking with prosocial motivation, providing suggestions to the tax authorities and the relevant organization. This study is the case of Revenue Service East and West District Office, Kaohsiung City. There are 481 valid questionnaires, including directors and staff. By means of reliability, validity, factor analysis, descriptive statistics, correlate analysis, we use hierarchical regression to realize research variables and verify hypothesis. The main conclusions of this study are as below: 1.Tax officers are able to develop highly OCB. There are no significant difference in staff cognition themselves as well as in directors¡¦ cognition to staff. 2. Tax officers¡¦ lower POS results in lower in-Role Behavior. 3. There is a certain difference in correlation between VWM and OCB. 4. Tax officers¡¦ attitude, cognition and behavior towards their work will produce significant change after participating in voluntary activities. According to the conclusion of this research, we propose suggestions to relative organizations as a reference.