Two field experiments were conducted for two years with the aim of studying the effects of deep tillage and straw returning on soil microorganism and enzyme activity in clay and loam soil. Three treatments, (1) conventional tillage (CT), shallow tillage and straw returning; (2) deep tillage (DT), deep tillage and straw returning; and (3) deep tillage with no straw returning (DNT), were carried out in clay and loam soil. The results showed that deep tillage and straw returning increased the abundance of soil microorganism and most enzyme activities. Deep tillage was more effective for increasing enzyme activities in clay, while straw returning was more effective in loam. Soil microorganism abundance and most enzyme activities decreased with the increase of soil depth. Deep tillage mainly affected soil enzyme activities in loam at the soil depth of 20–30 cm and in clay at the depth of 0–40 cm. Straw returning mainly affected soil microorganism and enzyme activities at the depths of 0–30 cm and 0–40 cm, respectively.