Nutrient availability significantly influences soil microbial communities and the soil organic carbon (SOC) cycle. Yet, the precise response of microbial metabolism, particularly carbon use efficiency (CUE), to varying nutrient levels, and the subsequent impact on microbial respiration in paddy soils, remains a key area of investigation. In this study, we utilized six paddy soils collected across a latitudinal gradient from Northeast to Southeast China to examine the effects of nutrient availability on CUE, employing the 18O water labeling approach. We also assessed associated microbial metabolic parameters, including growth, biomass, turnover rate, and extracellular enzyme activity, under different nitrogen, phosphorus, and potassium (NPK) fertilization regimes. Our results revealed that the highest NPK amendment rate (NPK