> Does this account for the goods exported from China to the US? These should be added to the emissions caused by the US.
No they shouldn't, China sells products in the global market. The emissions belong to them, along with the price they charge for the product.
> The west exported much of their environmental problems to poorer nations, including China.
Well, globalist corporations and politicians exported their environmental problems, I agree. The solution is not to give dirty polluting countries a free pass, it is to account for the externalities in tariffs.