Fire is a crucial disturbance factor for the structure and function of forest ecosystems, as it directly or indirectly affects plant growth, animal life and soil biogeochemical properties. Here, the effects of different fire severities and key driving environmental factors on soil microbial diversity and biomass were investigated in taiga forests that had undergone light, moderate or heavy fires, more recently or in the past, with unburned taiga forest included as a control (CK). The sample sites were located in the Greater Khingan mountains in the northeast of China. Critical soil parameters were determined, and bacterial and fungal content was inferred from determined phospholipid fatty acids (TPLFAs). The results showed that (1) all three fire severities significantly increased the concentrations of soil microbial carbon (MBC), moisture content (MC) and total nitrogen content (TN), but they significantly decreased soil available potassium (AK) content compared with the CK. (2) Recent light and moderate fires significantly decreased the Simpson and Shannon indices of soil microbial communities compared to CK; moderate fire did not change the Menhinick and Margalef indices. (3) Following moderate fire disturbance, there were no significant differences (p > 0.05) in relative abundance of total soil bacteria (Ba), Gram-positive bacteria (G+), Gram-negative bacteria (G−) and content of TPLFAs compared to the control, either as a result of more recent fires or earlier fires. (4) Redundancy analysis revealed that soil MC, TN, soil organic carbon (SOC), available P (AP) and alkaline N (AN) all strongly significantly affected the composition of the microbial communities, with a total explanation of 85.16% of the data. The species diversity and biomass of Ba, G+, G− and TPLFAs were in accordance with the intermediate disturbance hypothesis. The change pattern of soil fungi was in accordance with their own characteristics of reproduction and growth, which was in line with k-selection and ecological countermeasures.