The demand for Certificated Tax Agents System comes from companies, government, and the society， and the supply of Certificated Tax Agents System comes from institutional supply of the willing of central government and actual supply of local governments. The demand of China’s firms for Certificated Tax Agents System is not adequate, furthermore, the actual supply of local governments for Certificated Tax Agents System is less than the willing supply of central government and is a supply and demand equilibrium with low level and low efficiency, whose reason is that anticipated gains for institutional evolution by the subjects such as enterprises, tax departments and so on are less than anticipated cost. Thus, the evolution of Certificated Tax Agents System is really the process of the readjustment of interest position of the parties such as enterprises, tax departments, certificated tax agents and so on. In order to realize effective balance between the supply and demand of Certificated Tax Agents System, the related tax law system construction must be consolidated to change the anticipated cost and the anticipated gains of system evolution between each subject.