To reveal the change in the characteristics of soil microbial C-degrading enzyme activities and the response to the components of C during the restoration process of Robinia pseudoacacia forests in the Loess Plateau, the components of the soil C pool, C-degrading enzyme activities, and microbial metabolic entropy of R. pseudoacacia in different restoration stages were studied, and the response relationship between C-degrading enzymes and soil C components was explored. The results showed that the microbial respiration (MR) first increased and then decreased with the restored years. We found that the microbial metabolic entropy (qCO2) decreased significantly with the restored years, but the microbial entropy (qMB) increased. Soil C-degrading enzymes increased significantly in the early-stage restoration of R. pseudoacacia; however, oxidizing enzymes (PO and PER) and cellobiohydrolase (CBH) decreased in the late stage of restoration. The soil organic C and recalcitrant organic C increased significantly with the restored years; however, there was no significant difference for the labile organic C. Correlation analysis and the partial least squares-path model (PLS-PM) showed that soil C-degrading enzymes and C components were significantly correlated with microbial respiration and entropy (qCO2 and qMB), respectively. The hydrolytic enzyme (BG+CBH) was significantly positively correlated with SOC, microbial biomass C, qMB, and recalcitrant and labile organic C. The oxidizing enzyme (PO+PER) was significantly positively correlated with the soil clay and qCO2. In addition, the recalcitrant organic C was the key driver of soil microbial metabolism affected by vegetation restoration. Overall, the ecosystem of R. pseudoacacia plantations would gradually stabilize with the increase in restored years and significantly increase the sequestration effect of soil C. These results will be helpful to understand the transformation rule and regulation mechanism of the soil C pool in vulnerable habitats and provide scientific basis for the restoration and management of vegetation in the Loess Plateau.