It's important to note that the PLA is beholden to the CCP. The CCP sees invasion of Taiwan as its raison d'etre. Therefore the PLA is required to plan for and

It's important to note that the PLA is beholden to the CCP. The CCP sees invasion of Taiwan as its raison d'etre. Therefore the PLA is required to plan for and even attempt invasion should the CCP and the CMC demand it. That does not mean that the PLA considers a successful invasion likely or even feasible at present. Any invasion of Taiwan would require an amphibious assault and urban combat unlike anything the world has seen since D-Day and Fallujah. Any one interested in this subject is implored to read "The Chinese Invasion Threat" by Ian Easton. It includes a trove of public, classified and restricted access PLA documents to illustrate the invasion threat as the PLA itself sees it.