China says the United States must take full responsibility for the setback in trade talks between the two powers.
Vice Minister of Commerce Wang Shouwen has unveiled a government report on the dispute in Beijing.
He says the US can't pressure China into an agreement and that Beijing will not back down on its core principles.
On Saturday, China's retaliatory taxes on $60bn worth of US products came into effect.
Al Jazeera's Adrian Brown reports from Beijing.
