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• Fertilization regimes affected straw-C incorporation into amino sugars. • Higher 13C-fungal residues accumulated in NPK plus manure supplied soil. • Higher straw-13C transformed into bacterial C in NPK-treated soil. • NPKM soil sustained greater recovery of 13C in total amino sugars by the end. • Straw-13C amino sugars contributed differentially to 13C-SOC in different soils. Emerging evidences have emphasized the primacy of microorganisms as executor in soil organic C (SOC) formation. Yet, whether and how microbial transformation of crop residue-derived C into necromass is affected by fertilization regimes remains poorly understood. To address this, soils subjected to 3-year applications of chemical fertilizer (NPK) vs manure plus chemical fertilizer (NPKM) were incubated with or without addition of 13C-labelled rice straw for 60 days. The 13C incorporation into amino sugars (microbial necromass biomarker) was identified by using an amino sugar-based stable isotope probing approach. The straw-C were transformed more rapidly into total amino sugars (13C-AS s) in NPK-treated soil, while more pronounced 13C-AS s accumulation occurred in NPKM soil at later stage, indicating temporal microbial C uptake to generate necromass varied depending on fertilization regimes. Moreover, straw-derived fungal C was significantly higher in NPKM over NPK while bacterial counterpart reversed during the incubation. Our results reinforced changes in microbial communities and their C utilization capacities for efficient residue production in different fertilized soils. Additionally, NPKM-treated soil sustained a prolonged but likely more efficient utilization of straw-C with increasing time as evidenced by significantly higher percentage of straw-dervied C enrichment in 13C amino sugar pools by the end of incubation. These findings reveal that fertilization regimes can alter response strategies of microbial transformation of plant C into microbial-derived C. Together with differential contributions of these newly-formed microbial C to SOC pool, our work highlights the key role of microbial anabolisms in building up SOC following crop residue return to soils under different fertilization regimes. [ABSTRACT FROM AUTHOR]