Not according to the PRC, and a lot of countries and international institutions either. Some (usually with close ties to China, but now always, e.g. Spain[1], probably because they do not want to give their own separatist movements any political ammunition) consider the ROC part of the PRC, others are deliberately vague on whether they consider Taiwan independent or even a nation, like e.g. the US[0].
The WHO for example is very adept at avoiding any position on Taiwan[2].
And then of course, there is this guy... [3]. (Just if you like some cringe about a serious topic)
>China's goals of "peaceful reunification".
(PR) China doesn't really talk about peaceful reunification. They officially consider Taiwan part of the country already, a part that is just a little rebellious at the moment. They are more talking about a peaceful end of the conflict, but recently use the word "peaceful" a lot less.
[0] https://en.wikipedia.org/wiki/Policy_of_deliberate_ambiguity
[1] https://en.wikipedia.org/wiki/Spain%E2%80%93Taiwan_relations