Abstract: In southern subtropical China, the seasonal variations of soil carbon (C) and nitrogen (N) transformation rates and microbial community structure under different litter treatments (control, litter removal, litter double) in Erythrophleum fordii plantation were studied by the methods of barometric process separation (BaPS) and phospholipid fatty acids (PLFAs) profiles. The results showed that there were significant seasonal variations in soil respiration and gross nitrification rates under different litter treatments, with significantly higher rates in the rainy season than in the dry season. In the initial stage of litter treatment, soil respiration and gross nitrification rates decreased with increasing litter inputs. With prolonged litter treatment, both of them increased with increasing litter inputs. The total microbial PLFAs and each microbial group PLFAs under different litter treatments were significantly higher in the dry season than those in the rainy season. The fungal PLFAs/bacterial PLFAs in the rainy season were significantly higher than that in the dry season. In the dry season, litter removal significantly increased the total microbial PLFAs, bacterial PLFAs, fungal PLFAs and arbuscular mycorrhizal fungal (AMF) PLFAs by 30.9%, 28.8%, 44.4% and 31.6%, respectively. In the rainy season, litter removal significantly decreased the bacterial PLFAs and AMF PLFAs by 10.6% and 33.3%, respectively. Soil microbial community structure was affected by both litter input treatments and seasons. Soil temperature and NH₄⁺-N were the key determinants influencing the microbial community structure. The litter input treatments in E. fordii plantation had significant impacts on soil C and N transformation rate and microbial community structure in short-term, which were dependent on seasons.