There are multiple small islands under Taipei's control near the Chinese mainland. Most of them are uninhabitated and they are scattered over hundreds of kilometers. The question is whether they are Beijing's target or the Taiwanese main island directly.
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No you are absolutely wrong. Most of the islands are inhabited with a total of more than 60,000 people living on these islands. There are regular flights between them and Songshan, Ching Chuan Kang and Siaogang Airports many times everyday. Taiwan's name in WHO is also "Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu" with Kinmen and Matsu at the end.
Taipei pays great attention to these islands and any attacks on these islands will not be ignored by both the government and the people.