This study investigated the variances in soil microbial community (SMC) structure and metabolic potentials in subtropical mountain forest ecosystem. Soil samples (0-10, 10-30 and 30-60 cm) were collected within 27 plots (20x20 m(2)) that were randomly assigned. Changes in SMC structure were mainly regulated by soil physicochemical property and tree diversity in 0-10 cm depth, by total nitrogen (TN) and clay in 10-30 cm depth, and by soil organic carbon (SOC) and pH in 30-60 cm depth. Metabolic potential variance was mainly driven by soil chemical property in 0-10 cm depth, by SOC and TN in 10-30 cm depth, and by TN in 30-60 cm depth. Collectively, soil physicochemical properties were the primary factors influencing SMC structure and its metabolic potentials along the soil profile, but the expected effects of tree diversity and topography were not evident.