1945年10月24日聯合國成立，中華民國是5個常任理事國之一；中華人民共和國遲至1949年10月1日才成立，之後依據1971年10月25日聯合國大會：關於「恢復中華人民共和國在聯合國組織中的合法權利問題」的2758號決議，恢復會籍。
問題來了，「恢復」（restoration）一詞代表1971年10月25日前，中華人民共和國在聯合國有代表權，只是被中華民國占去。但實際上，中華人民共和國在1945年10月24日根本還沒建立，如何恢復恢復中華人民共和國在聯合國組織中的合法會籍呢？難道中華民國在1949年10月1日前，根本不存在嗎？
2758號決議未提台灣歸屬
由此，聯合國大會於1971年10月25日表決並通過：關於「恢復中華人民共和國在聯合國組織中的合法權利問題」的決議。證明中華人民共和國並沒有繼承中華民國的權利與義務，進而衍伸中華人民共和國與中華民國是互不隸屬的國家。
因為2758號決議未提台灣歸屬，表示聯合國承認台澎金馬是中華民國領土，沒有必要去干涉中華民國內政。聯合國大會決議承認中華民國統治的台澎金馬根本就不是中華人民共和國的領土，而是中華民國的領土。
The United Nations was established on 24 October 1945, with the Republic of China as one of the five permanent members; the People's Republic of China was not established until 1 October 1949, when its membership was reinstated by United Nations General Assembly resolution 2758 of 25 October 1971 on the "Restoration of the lawful rights of the People's Republic of China in the United Nations".
The problem is that the word "restoration" means that the People's Republic of China was represented in the United Nations before 25 October 1971, only that it was occupied by the Republic of China. But in reality, the People's Republic of China was not even established on 24 October 1945, so how could it be restored to its legal membership in the United Nations? Did the ROC not exist before October 1, 1949?
Resolution 2758 makes no mention of Taiwan's belonging
Thus, on 25 October 1971, the United Nations General Assembly voted and adopted a resolution on "the question of the restoration of the legal rights of the People's Republic of China in the United Nations". This proves that the People's Republic of China did not inherit the rights and obligations of the Republic of China, which in turn means that the People's Republic of China and the Republic of China are not subordinate to each other.
Because Resolution 2758 does not mention Taiwan, it means that the United Nations recognises that Taiwan, Penghuang and Jinma are territories of the Republic of China and there is no need to interfere in the internal affairs of the Republic of China. The resolution of the UN General Assembly recognises that Taiwan, Penghuang and Jinma, under the rule of the ROC, is not the territory of the People's Republic of China at all, but the territory of the ROC.
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