The capability of forest ecosystems to sequester carbon from the atmosphere largely depends on the interaction of soil organic matter and nitrogen, and thus, this process will be greatly influenced by nitrogen deposition under the future scenario of global change. To clarify this interaction, the current study explored the variations in soil carbon fraction and soil respiration with different levels of nitrogen deposition. NH4NO3 was added at concentrations of 0, 50, 100, 200, and 400 kg N ha−1 year−1 separately on twenty 100 m2 plots in a Pinus tabuliformis Carr forest in northern China. Soil samples were analyzed for their nutrient content and biophysical properties two years after nitrogen application, and the soil respiration rate was measured every month during the study period. Seasonal variation and nitrogen addition significantly affected soil respiration rate. On average, nitrogen addition significantly reduced the annual soil respiration rate by 23.74%. Fine root biomass significantly decreased by an average of 43.55% in nitrogen treatment plots compared to the control plot. However, the average proportions of autumn and winter soil respiration rates out of the annual cumulative soil respiration rate greatly increased from 23.57% and 11.04% to 25.90% and 12.18%, respectively. The soil microbial biomass carbon content in the control plot was 342.39 mg kg−1, 23.50% higher than the average value in nitrogen treatment plots. The soil dissolved organic carbon was reduced by 22.60%, on average, following nitrogen addition. Significant correlations were detected between fine root biomass and the annual cumulative soil respiration rate, soil microbial biomass carbon content, and soil dissolved organic carbon content. This demonstrates that nitrogen addition affects soil organic carbon transformation and carbon emission, mainly by depressing fine root production.