Abies fanjingshanensis trees are the only remaining Abies species in a type of subtropical forest of southwest China and are in imminent danger. Previous studies suggested that the massive death of Abies was caused by the unbalanced chemometrics and nutrients in the soil. To the best of our knowledge, for the first time, we evaluated the microbial carbon use efficiency (CUE) in the rhizospheric topsoil and subsoil of A. fanjingshanensis, at high elevation, middle elevation, and low elevation as well as investigated their physicochemical indices, soil enzyme activities, bacteria, fungi, and microbial biomass. The results showed that the physicochemical parameters (TP, SOC, AK, AP, MC, TN, NO3-N, NH4-N and cation exchange capacity) of the topsoil were higher than those of the subsoil. Acidobacteria, Proteobacteria, Planctomycetes, and Actinobacteria were the dominant phyla in the two soil layers. Candidatus_Koribacter was the main indicator species in the rhizospheric topsoil and subsoil. The positive correlation in the bacterial co-occurrence networks implied that cooperation was dominant between the bacteria in four soil types, and the same phenomenon was found in the co-occurrence networks of fungi. A structural equation model confirmed that pH was the most important factor affecting microbial CUE in the topsoil and subsoil. We inferred that the microorganisms in the acidic soil environment were forced to consume more energy to maintain cellular pH, while less energy was used for growth. The increased solubility of some toxic metals in the acidic soil affected the microbes, resulting in a lower microbial CUE in the A. fanjingshanensis rhizospheric soil. Our results highlight that pH values in soil mainly affected microbial CUE, and a lower microbial CUE may be another important factor in the death of large numbers of A. fanjingshanensis. Several measures must be carried out to improve the microbial CUE in the rhizospheric soil of A. fanjingshanensis by the department of forest management, such as adding the appropriate biochar and nitrogenous fertilizer.
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