Taiwan is unfortunately not a place that I know much about. I am trying to rectify that situation as I can understand that Taiwan has significance to the Chinese strategic view of East Asia. I have generally seen the Chinese strategic view towards Taiwan as being passive, that is willing to wait for political negotiations to achieve unification rather than resorting to war; as long as Taiwan did not declare independence.' However, according to the FPRI's Dr June Teufel Dreyer's testimony (link) before the US House of Representatives Committee on Foreign Affairs the mainland Chinese actually have a far more aggressive plan for Taiwan:
"...the Chinese military has been a focus of my research efforts for the past several decades. In this capacity, I regularly read military journals from the People’s Republic of China (PRC) dealing with defense matters. The militant tone of the articles contained therein is striking, as is the way Chinese strategists view Taiwan—not as an end in itself, a terra irredenta that must be possessed, but as a stepping stone for reaching China’s larger goals of controlling the regional sea lanes and beyond. Chinese analysts concentrate on the importance of Taiwan to the PRC’s strategic future. The inability of the People’s Liberation Army (PLA) to break out of the first island chain into the Pacific without first taking Taiwan is standard commentary in Chinese journals."
The next paragraph follows in a similar vein:
"Another supposition that is noticeable in the journals is that the PLA navy can attain decisive command of the seas by projecting power eastward from Taiwan. One commentator states that Taiwan is currently a shackle but that, if possessed by the PRC, would be the key to the open ocean. Since the island occupies the mid-section of the first island chain, PRC strategists reason, its capture would cut the chain in two. Chinese fleet and naval aviation units could use Taiwan as a major base. Sea and air combat radii from bases on the island would reach the flanks of Japan and the Philippines.
"