The American leader has been locked in a bitter war of words with Beijing, alleging it covered up the initial outbreak in central China late last year before the disease spread globally, causing economic devastation and claiming lives across the planet.
Trump on Monday called the WHO a "puppet of China" before tweeting a letter he had sent to the organization's chief Tedros Adhanom Ghebreyesus threatening to make permanent a temporary freeze on funding from the US.
China in response accused Trump of trying to "smear China" and "shirk responsibility and bargain over its international obligations to the WHO", foreign ministry spokesman Zhao Lijian said at a regular press briefing Tuesday.
"The US leader’s open letter you mentioned is full of hints, 'perhaps', and 'maybes', and tries to use specious methods to mislead the public, and achieve the goals of smearing China’s anti-virus efforts, and shirk responsibility for the United States' own insufficient response," Zhao said, AFP reported.
"The US tries to use China as an issue to shirk responsibility and bargain over its international obligations to the WHO. This is a miscalculation and the US has picked the wrong target."
More than 317,000 people have died of COVID-19 out of nearly 4.8 million infections worldwide, and governments are scrambling to contain the virus while seeking ways to resuscitate their hammered economies.
Zhao added the US was attempting to deflect from its own "insufficient prevention and control" against the virus.
With more fatalities and cases in the United States than any other country by far, under-pressure Trump has blamed the WHO for not doing enough to combat its initial spread.
"The only way forward for the World Health Organization is if it can actually demonstrate independence from China," Trump's letter read.
China urges the US to "stop shifting the blame" and instead focus on containing the virus, Zhao said at a regular press conference.
Earlier Monday the WHO said it would launch an independent review of the response to the coronavirus pandemic.
Beijing has furiously denied the US allegations that it played down the threat, and Chinese President Xi Jinping reiterated at the World Health Assembly that his nation had been "transparent" throughout the crisis.