The incorporation of different types of crop straw may lead to distinct forms and chemical structures of soil organic matter (SOM), which are closely associated with the communities of soil microorganisms in agricultural ecosystems. However, the relationships between the physiochemical composition of SOM and soil microbial communities in response to the incorporation of different types of crop straw remain largely unknown. In this study, we sought to gain insights into these relationships based on a long-term (10 year) field experiment, in which we examined the effects of five treatments [no fertilizer (control), mineral fertilizer (F), mineral fertilizer and wheat straw return (WF), mineral fertilizer and maize straw return (MF), and mineral fertilizer with wheat and maize straw (WMF)]. Using advanced solid-state 13carbon (C) nuclear magnetic resonance and high-throughput sequencing techniques, we investigated the associations between SOM physical fractions and chemical composition and the compositions of soil fungal and bacterial communities Our observations indicated that compared with treatment MF, the long-term incorporation of wheat straw increased the proportions of carbohydrate carbons in light-fraction and coarse-particulate organic matter (cPOM), which were significantly correlated with soil bacterial community composition. Long-term maize straw incorporation was found to increase the proportions of course and fine-POM fractions relative to the WF treatment, as well as the proportions of their aromatic carbons, which were significantly correlated with soil fungal community composition. Collectively, the findings of this study revealed that bacterial and fungal communities are characterized by two distinct responses to wheat and/or maize straw incorporation, which are strongly associated with the physical fractions and chemical structure of SOM, particularly in the case of POM. These findings provide valuable insights for understanding the associations between soil microbial communities and SOM fractions following crop straw incorporation, which will contribute to the development of optimal strategies for crop straw management.