Abstract: The Salix paraplesia shrubs in the giant panda corridor of the Minshan Mountains were chosen as the research object, and continuous strip clear-cutting and vegetation reconstruction were carried out. The characteristics of soil nutrients and microbial carbon and nitrogen contents in the clear-cutting zone and reserved zone of the shrubs were analyzed after 1 year. The results showed that the soil nutrient conditions and soil microbial conditions of the S. paraplesia shrubs were effectively improved after the clear-cutting reform. Compared with the reserved zone, the total nitrogen in the topsoil and subsoil of the clear-cutting zone increased by 14.54% and 29.50%, nitrate nitrogen increased by 10.86% and 23.36%, microbial nitrogen increased by 51.31% and 87.14%, microbial nitrogen entropy increased by 43.12% and 81.90%, microbial carbon and microbial carbon entropy in the topsoil increased by 39.32% and 38.96%, and ammonium nitrogen in the subsoil increased by 69.46%. After clear cutting, the C/N ratio decreased significantly, the microbial activity increased, the decomposition of organic matter accelerated, the total organic carbon of topsoil decreased, and the soluble nutrients may migrate and deplete to the lower layer. Measures can be taken to improve the surface vegetation and compensate for the consumption of soil organic matter.