The United States is trying to evade international obligations to the World Health Organisation and smearing Beijing to divert attention from its own incompetence, China's Foreign Ministry said on Tuesday.
The ministry underlined that paying its full contribution to the WHO in a timely manner is an obligation of every member of the international agency.
US President Donald Trump has told WHO head Tedros Adhanom Ghebreyesus in a letter shared on Twitter that the United States will completely stop funding the international agency unless it commits to major improvements within the next 30 days.
In April, the US president suspended the funding for the World Health Organisation over its "China-centric" policies.
Trump, as well as several members of his administration, have claimed that the virus may have originated from the Wuhan laboratory.
Both the WHO and China deny all accusations of data concealment and lack of transparency.