The study aimed to investigate the characteristics and relationship between soil carbon and nitrogen transformation of artificial forestlands, which is one type of vegetation restoration in the mountain area of Southern Ningxia. Soil samples were collected every two months in a year from three forestlands, and the characteristics of soil organic carbon, dissolved carbon, microbial biomass carbon, organic nitrogen, inorganic nitrogen, soil ammonification, nitrification and mineralization rates, microbial immobilization rates and coupling of soil carbon and nitrogen were studied by the in-situ closed-top PVC tube incubation methods. The results showed that: in the process of in-situ incubation, the most obvious changes of carbon and nitrogen were in 61-120 days which was mainly affected by soil moisture; There were significantly positive correlations between the soil organic carbon and the total nitrogen, microbial biomass carbon and microbial biomass nitrogen, dissolved carbon and dissolved nitrogen; Transformation rates of soil organic carbon had significant effects on the soil ammonification, nitrification and microbial immobilization rates. It can be well simulated by model of linear regression equation; Microbial quotient, MBN/SON were significantly increased in soil of Caragana korshinskii land. Net nitrification rates, net mineralization rates in Caragana korshinskii land were significantly higher than that in Prunus davidiana and Prunus mandshurica lands.