I'm not talking about China's position, but thinking about texture of the emissions reductions in the rest of the world.
It's probably fairly unknowable what percent of emissions are for products that will be exported back out from China, but I think it's reasonable to say that when I buy some random wooden table from China and import it into Australia (for example), that I am at least somewhat responsible for those emissions, even if per-country emissions data doesn't reflect that!
I don't think this is some free pass for Chinese ecological behavior overall. My general hypothesis has been that at least some part of emissions reductions in the US and Europe are due to outsourcing. I just don't know how much of it is that.