The U.S. Department of Defense has released its annual report to Congress on the military power of China. 2015 – Military and Security Developments Involving the People’s Republic of China (PDF)
One major section (beginning on page 56) is called Force Modernization for a Taiwan Contingency.
Security in the Taiwan Strait is largely a function of dynamic interactions between and among mainland China, Taiwan, and the United States. China’s strategy toward Taiwan has been influenced by what it sees as positive developments in Taiwan’s political situation and approach to engagement with China. However, China’s overall strategy continues to incorporate elements of persuasion and coercion to deter or repress the development of political attitudes in Taiwan favoring independence.
China and Taiwan have made progress in expanding cross-Strait trade/economic links and people-to-people contacts. Alongside positive public statements about the Taiwan Strait situation from top leaders in China following the re-election of President Ma Ying-jeou in 2012, there have been no signs that China’s military posture opposite Taiwan has changed significantly.
The PLA has developed and deployed military capabilities to coerce Taiwan or to attempt an invasion, if necessary. These improvements pose major challenges to Taiwan’s security, which has been based historically upon the PLA’s inability to project power across the 100 nm Taiwan Strait, natural geographic advantages of island defense, Taiwan’s armed forces’ technological superiority, and the possibility of U.S. intervention.