Microorganisms play important roles in phosphorus (P) cycling via their regulation of P uptake and transport, P mineralization and solubilization, and the mediation of P deficiency in forest biomes. However, the dynamics of microbial P functional genes and the underlying regulatory mechanisms in different forest biomes (e.g., temperate vs. subtropical) have yet to be sufficiently clarified. In this study, we applied a metagenomics approach to investigate changes in the abundance of three microbial P functional gene groups (P starvation response regulation genes, P uptake and transport genes, and P solubilization and mineralization genes) along a subtropical–temperate gradient of forest biomes (23° N–45° N) in China. Our results revealed that the abundances of P starvation response regulation genes in temperate forest biomes were significantly higher than those in the subtropics (p < 0.05), although not in the cases of the other two P functional gene types (p > 0.05). Moreover, in both temperate and subtropical forests, Acidobacteria, Actinobacteria, Proteobacteria, and Verrucomicrobia were identified as key phyla associated with P cycling; moreover, we found dominate species of Acidobacteria and Proteobacteria at genus level were higher in subtropical zones than that of temperate zones, in most cases. Furthermore, our results showed that significant correlation was found between P functional genes and microbial α-diversity along latitude gradient. Furthermore, in both forest biomes, microbial community α-diversity was significantly positively correlated with P starvation response regulation genes (p < 0.05), whereas α-diversity was significantly positively related to P uptake and transport genes in temperate forest biomes (p < 0.001), although not in subtropical forests (p > 0.05). In addition, we found that whereas soil substrates showed significant negative relationships with P solubilization and mineralization genes in temperate forest biomes (p < 0.05), this was not the case in subtropical forests. Collectively, these findings indicate that the responses of microbial P functional genes to the environmental variation in temperate forests are more sensitive than those in subtropical forests, thereby providing a theoretical foundation for further elucidation of the differential regulatory roles of these genes in different forest biomes.