The White House said Friday that Biden had authorised the drawdown "of up to $571.3 million in defense articles and services of the Department of Defense, and military education and training, to provide assistance to Taiwan".
The White House statement did not provide details of the military assistance package, which comes less than three months after one worth $567 million was authorised.
"This move gravely infringes on China's sovereignty and security interests," Beijing's foreign ministry said in a statement, adding it "firmly opposes this action".
China "has lodged stern representations with the US at the earliest opportunity", it said.
The United States does not officially recognise Taiwan diplomatically, but it is the self-ruled island's strategic ally and largest supplier of weapons.
China, which has ramped up political and military pressure on Taiwan in recent years, has repeatedly called for Washington to cease sending arms and assistance to the island, which it claims as part of its territory.
Taiwan earlier this week received 38 advanced Abrams battle tanks from the United States -- reportedly its first new tanks in 30 years.
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