Compared with other countries, China's registered tax agent industry is still in the initial stage of development. In China, less than 10% of industrial and commercial enterprises entrust registered tax agents to handle taxes, while few industrial and commercial enterprises entrust registered tax agents to handle taxes. With the gradual improvement of the tax system, the continuous expansion of the tax scale and the number of taxpayers, the development of large foreign multinational companies and China enterprises, and the enhancement of citizens' awareness of tax payment and rights protection, the demand for tax-related certification and tax-related services is increasing, which will gradually develop in China.