"The unfortunate history of the 'June 4 incident' cannot be forgotten and only by facing history can (China) heal the wounds, transform and move forward," said the Mainland Affairs Council, Taiwan's top policy-making body on China.
"The mainland authorities should show sincerity to be responsible and to reconcile, and treat the 'June 4' victims and their families well," it said in its annual statement marking the incident.
The council also called on Beijing to respect and tolerate different opinions in society and protect the human rights of its dissident and activists.
Beijing still considers the Tiananmen incident a "counter-revolutionary rebellion" and has refused to acknowledge any wrongdoing or consider compensation for those killed.
"There is not much new in this year's statement but at least Taiwan is showing its position and concerns on the June 4 incident," said George Tsai, a political analyst at the Taipei-based Chinese Culture University.
"Its statement is mild as Taiwan has to consider the broader picture of improving cross-strait ties."
Public surveys in Taiwan have indicated that despite ever closer economic ties with the mainland, an increasing number of Taiwanese oppose reunification - citing authoritarian rule in China as a key reason.
Anti-China sentiment mounted in Taiwan earlier this year when a group of young protesters occupied parliament in protest at a controversial services trade pact with China.
Opponents see the deal as damaging Taiwan's economy and leaving it vulnerable to political pressure from China, which still claims sovereignty over the island despite their split in 1949 after a civil war.
