As an important force in the overall reform of the country，the government’s innovative behavior strongly promotes the reform process. In the government reform and innovation practice，what are the motivating factors to drive the selection and implementation of innovative behavior? What are the links between these factors? To respond to the above questions，we take the case of Fujian Province’s“Bamin Tax Code” deepening innovation project as a case study，analyze the driving factors in the process of its innovation behavior，and based on this, propose the optimization path for the continuous innovation of the government. It is found that eight factors，such as national reform requirements，social demand preferences, and innovation capacity，in the three dimensions of environment，subject dimension，and resource dimension，work together to drive government innovation. Therefore，to further promote government innovation sustainably，it is necessary to optimize the local innovation environment，strengthen cross-sectoral collaboration，and emphasize the cultivation of a learning government.