@evan I find the question quite weird because we're all just citizens, and as such we can't “recognise” a state – we can only demand our governments to do so. If your question was whether we think that it is a state, my answer would be no, as it lacks a proper government and sovereignty.
Taiwan, on the other hand, de-facto is IMO a state, as it has a functioning government and considerable sovereignty. The fact that it isn't recognised by the int'l community doesn't influence my view.