China has UN power and has gotten 3/4 to vote to recognize Taiwan as a province of China.
Most recognize Taiwan as the province of china. (Most euro powers that arent large do and basically everyone else)
Taiwan is self controlled. And has never been anexed.
China claims Taiwan but has made no actual physical measures against it.
So kinda and basically no.
On an international scale. It is a province, as prc has UN SC position and world power/ influence an had historic rights. UN resolutions and voting majority have stated this
But on a world power level(murica and friends vs china and friends) they are two separate entities.