Earlier this year, Apple announced plans to open a new research and testing lab in Shenzhen, China, with a focus on core products like the iPhone, iPad, and Vision Pro headset. The facility was set to launch in the second half of 2024, and it seems everything is on track.
https://en.m.wikipedia.org/wiki/Apple_Inc.
Wikipedia is not a source, and your article does not support the claim that Apple, the most profitable tech company, is heavily subsidized by tax payers.
California registry is not as easily accessible but here is registration for Delaware that indicated that’s apple inc is a califor is based corporation that’s registered in DE.
https://opencorporates.com/companies/us_de/3868031