In the position paper on Tuesday, Beijing accused Washington and “some other Western nations” of carrying out “sustained obstruction” at that time. The US “persisted in its attempts to obstruct the process”, it said. It pointed to an abandoned US-backed draft resolution that sought to create representation for both Beijing and Taipei in the United Nations, calling it a major obstacle that Washington “erected”.

“The fact is that UNGA Resolution 2758 completely precluded any possibility of creating ‘two Chinas’ or ‘one China, one Taiwan’,” the paper said. “Taiwan is part of China, not a sovereign state; it therefore has no right to send representatives to the UN.”

Beijing sees Taiwan as a part of China to be reunited by force, if necessary. Most countries, including the United States, do not recognise Taiwan as independent, but Washington is opposed to any attempt to take the island by force and is committed to arming it for its defence.

Washington has argued in recent years that the resolution did not determine Taiwan’s status, but only settled which government held China’s seat at the UN. It further pushed Taiwan to take part in UN bodies such as the World Health Organization and the International Civil Aviation Organization.

In the paper, Beijing accused Washington-led groups of currently “challenging Resolution 2758” by helping Taipei gain more presence in international organisations.

“The US and a handful of other countries are … laboriously peddling the pernicious falsehood of ‘Taiwan’s status being undetermined’ in a bid to pave the way for Taiwan to seek ‘international space’,” the paper read.

In February, a bipartisan resolution was introduced in the US Congress explicitly stating that Resolution 2758 did not define Taiwan’s political status and should not prevent Taiwan from meaningfully taking part in UN bodies.

Beijing has repeatedly rebuked such moves. In its latest response, the Chinese foreign ministry released a readout of Premier Li Qiang’s meeting with UN General Assembly President Annalena Baerbock in New York on September 24, quoting her as saying “the meaning of Resolution 2758 is clear, and this year’s General Assembly will firmly uphold the one-China principle”.

The position paper comes at a delicate moment in Beijing-Washington relations, with Taiwan emerging as a key flashpoint and Beijing’s foremost red line.

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China’s top diplomat, Wang Yi, has also pressed Washington to support Beijing’s cause of peaceful reunification, and senior Chinese officials, including Wang and Defence Minister Dong Jun, have stressed to Washington that Taiwan remains Beijing’s red line.