How biotic and abiotic factors influence soil carbon (C) mineralization rate (R
S) has recently emerged as one of the focal interests in ecological studies. To determine the relative effects of temperature, soil substrate and microbial community on R
s, we conducted a laboratory experiment involving reciprocal microbial inoculations of three zonal forest soils, and measured R
S over a 61‐day period at three temperatures (5, 15, and 25°C). Results show that both R
s and the cumulative emission of C (R
cum), normalized to per unit soil organic C (SOC), were significantly affected by incubation temperature, soil substrate, microbial inoculum treatment, and their interactions (p < .05). Overall, the incubation temperature had the strongest effect on the R
S; at given temperatures, soil substrate, microbial inoculum treatment, and their interaction all significantly affected both R
s (p < .001) and R
cum (p ≤ .01), but the effect of soil substrate was much stronger than others. There was no consistent pattern of thermal adaptation in microbial decomposition of SOC in the reciprocal inoculations. Moreover, when different sources of microbial inocula were introduced to the same soil substrate, the microbial community structure converged with incubation without altering the overall soil enzyme activities; when different types of soil substrate were inoculated with the same sources of microbial inocula, both the microbial community structure and soil enzyme activities diverged. Overall, temperature plays a predominant role in affecting R
s and R
cum, while soil substrate determines the mineralizable SOC under given conditions. The role of microbial community in driving SOC mineralization is weaker than that of climate and soil substrate, because soil microbial community is both affected, and adapts to, climatic factors and soil matrix.