Thinning—a widely used forest management practice—can significantly influence soil nitrogen (N) cycling processes in subtropical forests. However, the effects of different thinning intensities on nitrification, denitrification, and their relationships with soil properties and microbial communities remain poorly understood. Here, we conducted a study in a subtropical forest in China and applied three thinning treatments, i.e., no thinning (0 %), intermediate thinning (10–15 %), and heavy thinning (20–25 %), and investigated the effects of thinning intensity on the potential nitrification rate (PNR), potential denitrification rate (PDR), and microbial communities. Moreover, we explored the relationships among soil physicochemical properties, microbial community structure, and nitrogen transformation rates under different thinning intensities. Our results showed that intermediate and heavy thinning significantly increased the PNR by 87 % and 61 % and decreased the PDR by 31 % and 50 % compared to that of the control, respectively. Although the bacterial community structure was markedly influenced by thinning, the fungal community structure remained stable. Importantly, changes in microbial community composition and diversity had minimal impacts on the nitrogen transformation processes, whereas soil physicochemical properties, such as pH, organic carbon content, and nitrogen forms, were identified as the primary drivers. These findings highlight the critical role of managing soil physicochemical properties to regulate nitrogen transformations in forest soils. Effective forest management should focus on precisely adjusting the thinning intensity to enhance the soil physicochemical conditions, thereby promoting more efficient nitrogen cycling and improving forest ecosystem health in subtropical regions.
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