The candidates also battled over Beijing, with the vice president slamming Biden for being a “cheerleader for Communist China,” while saying the Trump administration, which wants to “improve” relations with Beijing, will “hold China accountable” for the novel coronavirus. And he accused Biden of “cheerleading for China.”

Harris returned fire, saying the Trump administration over the trade war with China, claiming that the U.S. lost jobs in the midst of it.

But Pence fired back.

“Lost the trade war with China? Joe Biden never fought it,” Pence stressed.

Harris used the debate to target the president for not paying enough money in taxes, and questioning who Trump might owe money to.

“We now know because of great investigative journalism that Donald Trump paid $750 in taxes,” Harris said during Wednesday night’s vice presidential debate. “When I first heard about it, I literally said, ‘You mean $750,000?’ Nope $750.”

Harris was referring to a recent report by The New York Times, who obtained information on the president’s 2016 and 2017 taxes, both of which show he paid a total of $750 in federal taxes each year.

The Times also reported that he paid no federal income taxes for ten of the 15 years prior to winning the presidency in 2016, largely due to the fact that he reported financial loses greater than his income.

“We now know Donald Trump owes, and is in debt for $400 million, and just so that everyone is clear, when we say in debt – it means you owe money to somebody,” Harris said Wednesday in answer to a question about presidential transparency.

Harris added: “And it’d be really good to know who the president of the United States, the commander-in-chief owes money to, because the American people have a right to know what is influencing the president’s decisions and is he making those decisions on the best interests of the American people….or self-interest?”

Trump has disregarded the report as “fake news” and claimed that his tax returns would be available as soon as the IRS had completed their audit.

Pence, however, highlighted the president’s dismissal of the report and said, “the American people have a president who’s a businessman, a job creator, he’s paid tens of millions of dollars in taxes – payroll taxes, property taxes, he’s created tens of thousands of American jobs.”

WHAT A NEW FOX NEWS NATIONAL POLL SAYS ABOUT THE BIDEN-TRUMP PRESIDENTIAL RACE

During a discussion on taxes, Pence claimed Harris said “on Day One, Joe Biden will raise taxes.” Harris responded with laughter: “That’s not true.”

In a moment that lit up social media, a fly briefly landed on Pence’s head at another point during the debate.

Hours before the two candidates faced off at the University of Utah, a new Fox News national poll indicated Biden widening his advantage over the president. The survey – conducted after last week’s combative presidential debate – which appeared to do Trump no favors – and after the president was hospitalized – indicated Biden leading by 10 points, up from a 5-point advantage last month.

New polling in some of the crucial battleground states also pointed to a post-debate bounce for the former vice president.


Fox News’ Caitlin McFall and Brooke Singman contributed to this report