Data from the first batch of soil sampling (March 2025) in the *Amorphophallus*–Masson pine intercropping system at Taizishan.

The fields include sample identifier, treatment, distance from the tree, soil depth, particulate organic carbon (POC), mineral-associated organic carbon (MAOC), the POC/MAOC ratio, soil bulk density (BD), soil water content (SWC), ammonium nitrogen (AN, NH₄⁺-N), nitrate nitrogen (NN, NO₃⁻-N), total nitrogen (TN), total phosphorus (TP), available phosphorus (AP), available potassium (AK), and soil pH. POC, MAOC, TN, and TP are expressed in g kg⁻¹; BD is expressed in g cm⁻³; AN, NN, AP, and AK are expressed in mg kg⁻¹.

SWC is recorded as the original gravimetric water-content fraction, while pH and the POC/MAOC ratio are dimensionless.Soil POC and MAOC were separated using a wet-sieving procedure with a 53 μm sieve and subsequently quantified. Soil physicochemical properties were determined using standard soil analytical methods. The dataset can be used to evaluate the effects of P. massoniana–A. albus intercropping on labile and stable soil organic carbon fractions, examine spatial differences among tree-distance positions and soil depths, and conduct redundancy analysis, correlation analysis, and identification of the major environmental drivers of soil carbon fractions.