In this study, typical tea garden soils in five townships of Bailin Town, Panxi Town, Guanyang Town, Taimushan Town and Diantou Town of Fuding City were selected as research objects to analyze the characteristics of fungal communities in tea garden soils and their effects on activated organic carbon components. The results showed that: ① The average contents of oxidative organic carbon (EOC), microbial biomass carbon (MBC) and soluble organic carbon (DOC) in tea garden soil were 6.11 mg/g, 200.85 mg/kg and 68.27 mg/kg, and the average proportions of EOC/SOC, MBC/SOC and doc/SOC were 34.05%, 1.14% and 0.42%, respectively; ② The OTU number of soil fungal communities in tea gardens was Diantou Town> Bailin Town> Guanyang Town> Taimushan Town> Panxi Town, among which the dominant phylum were Ascomycetes and Basidiomycetes, and the dominant genus was Protococcus, Pleuroascus, and the composition and structure of fungal communities in different tea garden soils were similar, but the fungal diversity index was significantly different (p<0.05); ③ In terms of the characteristics of bacterial community diversity, Simpson abundance index was significantly positively correlated with EOC, MBC and DOC (p<0.05); In terms of community composition, Pleuroascus, Cpronia, Chloridum and Cladophialophora were significantly positively correlated with DOC and MBC (p<0.05), and Moritierella and Westerdykella were significantly negatively correlated with DOC and MBC (p<0.05). This study is of great significance for improving the health and fertility of soil ecosystems in tea gardens and constructing low-carbon ecological tea gardens.