Soil endogenous nitrogen is an essential source of crop nitrogen supply. Nitrogen assimilation is a vital transformation process that maintains nitrogen availability and promotes the mineralization of endogenous organic nitrogen in acidic soils. However, the dominant microbial populations that assimilate NH4+ and NO3− in acidic upland soils were unknown, and their response to long-term fertilization remained unclear. In this study, 15N-labeled NH4+ and NO3− were added to acidic upland soils characterized by long-term (32 years) differentiation in organic matter inputs. Glucose was added to facilitate nitrogen assimilation, and a nitrification inhibitor (dicyandiamide, DCD) was added to distinguish the contribution of NH4+ and NO3− assimilation. Results showed that soil inorganic N assimilation mainly occurred in the first week after inorganic N addition. Soil net inorganic N assimilation rates were 0.006–0.42 mg N kg−1 d−1 in the NH4+, NO3− and NH4++DCD treatments. The analysis of 15N-DNA-based stable isotope probing (SIP) found that the majority of inorganic N assimilation in our soils was conducted by a limited number of active microbial taxa, which accounted for 1.4%–2.0% of the entire bacterial community and 15.7%–28.8% of the fungal community. The dominant bacteria governing inorganic N assimilation in acidic upland soils included Bacillus, Burkholderia–Caballeronia–Paraburkholderia and Micrococcaceae. The primary fungi included Penicillium, Chaetomium, Aspergillus, and Fusarium. No obvious bias was detected in nitrogen assimilation rates and the dominant microbial taxa for NH4+-N and NO3−-N. Compared with unfertilized soil, long-term organic matter input decreased the dominating N assimilating microbial taxa. These findings demonstrate the feasibility of 15N-DNA-SIP technology in soil nitrogen cycling research and suggest the importance of active microbial taxa in acidic agricultural soil nitrogen retention and loss.
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