US President-elect Donald Trump on Sunday blamed China for militarizing the South China Sea, taxing US imports and devaluing its currency. 
"Did China ask us if it was OK to devalue their currency (making it hard for our companies to compete), heavily tax our products going into their country (the US doesn't tax them) or to build a massive military complex in the middle of the South China Sea? I don't think so!" he wrote on Twitter. 
On the other hand, Trump has pledged that his administration will impose high taxes on goods of US companies that decide to move their factories from the US to overseas territories, warning business owners that "wrong" decisions may cost them a lot. 
He also said he would charge a hefty 35% tax for "any business that leaves our country for another country, fires its employees, [or] builds a new factory or plant in the other country, and sell[s] its product back into the US."

Source: QNA