This study investigated the spatial variability in soil organic carbon (SOC), total nitrogen (TN), soil microbial biomass carbon (SMBC), soil microbial biomass nitrogen (SMBN) and their possible relationships with other soil properties in the Hongqipao reservoir, which is dominated by different vegetation types. The results showed that there were high spatial variabilities in SOC, TN, SMBC and SMBN, and that the SOC, TN, SMBC and SMBN contents decreased with increasing soil depth in the Hongqipao reservoir. The SOC was significantly positively correlated with TN, SMBC, moisture content (MC) and negatively correlated with carbon to nitrogen ratio (C:N ratio) and bulk density (BD). Soil TN was significantly positively correlated with SMBC, SMBN, MC and negatively correlated with the C:N ratio, BD and pH. The SMBC was significantly positively correlated with SMBN, MC and negatively correlated with the C:N ratio, BD and pH. The SMBN was significantly negatively correlated with the C:N ratio and BD. All of the measures of soil properties in this study could explain the higher significant variability in the response variables (SOC, TN, SMBC and SMBN contents). The generalized additive model (GAM) showed that SOC and TN had different influencing factors in different soil depths. The structural equation model (SEM) showed that vegetation types had a significantly positive effect on TN and SMBN, and the soil depths had a significantly positive effect on SOC and a significantly negative effect on TN and SMBC. This study further suggests that vegetation types play a major role in determining the spatial characteristics of soil carbon and nitrogen, and any changes in the vegetation types in the reservoir may influence the distributions of soil carbon and nitrogen. This may affect the global carbon and nitrogen budgets and the atmospheric greenhouse gas concentration significantly.