During the process of the formulation of international digital trade rules, there are obvious position differences and game competition status between China and the United States. Firstly, this paper reviews the evolution of international digital trade rules in three stages. Then, the paper systematically compares the positions of China and the US on eight regulation topics, such as digital tariff exemption, cross-border data flow and nondiscriminatory treatment of digital products, and so on. And then it analyzes the reasons behind the differences between the two countries in terms of the comparative advantages of the digital industry, the domestic regulatory system of the digital trade, the international economic and trade governance concept and the preference of international rule-making path. Finally, from the perspective of China, countermeasures and suggestions are put forward to cope with the competition of international digital trade rules from the United States.