Chirality has received wide attention due to its promising applications in biopharmaceuticals, chemical detection, and polarized optoelectronic devices. Herein, metamaterials with layered Tai Chi patterns are proposed to get strong and tunable chirality. Based on the surface current distribution analysis, a coupling model considering both the magnetic and electric dipoles in the upper and bottom metallic structures is proposed to understand the circular dichroism. Accordingly, both an external chiral modulation by changing the incident angle and an internal chiral modulation by changing the twist angle are achieved. Incident-angle-dependent circular dichroism modulation exhibits a range of 0.44-0.62 and the twist-angle-dependent modulation range is ${-}{0.6 - 0.42}$-0.6-0.42, where the negative value means the polarity of the circular dichroism can also be tuned. This work deepens the understanding of angular-dependent chirality in metamaterials and expands the potential for terahertz polarization optoelectronic applications.