The tax records show the company "paid $188,561 in taxes in China while pursuing licensing deals there from 2013 to 2015", NYT reported.
"Beijing Barry" is a nickname that Barack Obama says he would have been given if he had been found to have a secret Chinese bank account.
"He has paid China more than 250 times the tax he has paid his own ugly country", says one user, noting the New York Times' recent report alleging Mr Trump paid just $750 (£580) in United States taxes in 2016 and 2017.
Trump has time and again called COVID-19 the "China Virus", and his administration has urged the World Health Organization and other worldwide bodies to take strong action after China became the first epicentre of the disease at the end of the past year.
White House Chief of Staff Mark Meadows said he had read the report but did not know if Trump's Chinese bank account existed and had not asked the president about it. Trump has said he handed over day-to-day control of his real estate business to his two sons but is still the owner.
"Listen, can you imagine if I had had a secret Chinese bank account when I was running for reelection?"
Trump didn't react kindly to Fauci's 60 Minutes comment
The president concluded the call by telling staffers, "Get off this phone and work your asses off, because we are going to win". Asked by Bolling in the interview if he would do anything different in his response to COVID, Trump said , "not much".
As for the former vice president, his public financial disclosures, along with the income tax returns he voluntarily released, show no income or business dealings of his own in China.
It was set up "to explore the potential for hotel deals in Asia", according to a Trump spokesman. The bank account was not reported with the president's finances for an investigation, although it's still open. His efforts go at least as far back as 2006, when he filed trademark applications in Hong Kong and the mainland. Years later, he created the five companies and one set up an office in Shanghai, with an investment close to USA $ 200,000.
Mr Trump has been critical of U.S. firms doing business in China and sparked a trade war between the two countries.
The New York Times said Mr Trump's tax records show he has invested at least $192,000 (€154,000) in five small companies created to pursue projects in China.
The company has direct ownership of THC China Development, but is also involved in management of other Trump-branded properties around the world, and it is not possible to discern from its tax records how much of its financial activity is China-related. The same year, Trump reportedly withdrew $15.1 million from the company's capital account.