Because the value added is in the brand and the software, both of which are created in the US -- as is demonstrated both in the pricing of equal competitor hard

Because the value added is in the brand and the software, both of which are created in the US -- as is demonstrated both in the pricing of equal competitor hardware at a third of what iDevices sell for. And of course Apple doesn't pay corporate income taxes on most of its profits in China either[1], so the issue would remain even if you could convince anyone that the value creation and tax obligation took place in China.