BEIJING'S decision to reaffirm its concept of ''one country, two systems'' as the basis for unification between Taiwan and mainland China was ''not beneficial'' to cross-strait relations, Taipei said yesterday. A white paper on relations between the mainland and Taiwan was expected to be released by Beijing's State Council today. Preliminary reports indicated that the paper, drafted by the State Council's Office of Taiwan Affairs, would reaffirm the one country, two systems concept as part of a peaceful unification process. Taiwan would be incorporated into China under a local government with a high degree of autonomy in internal affairs, says the paper. The paper was also expected to state Beijing's opposition to Taiwan's entry into the United Nations. Kao Koong-lien, vice-chairman and spokesman for Taiwan's Mainland Affairs Council, said that improvements in cross-strait relations would be difficult unless Beijing treated Taiwan as an equal. Mr Kao said that under the one China principle, Taiwan's entry into the international forum would not contradict eventual unification. Taipei's national unification guideline said: ''We emphasise that the Chinese communists should not interfere with our efforts to expand our space for international activities,'' Mr Kao said. ''The two sides should not exclude or reject the other.'' He noted that there were several examples of divided countries being simultaneously represented in the UN without influencing future progress towards unification.