The report, going into surprising detail, predicts that the PLA is capable of accomplishing various amphibious operations short of a full-scale invasion of Taiwan.
"With few overt military preparations beyond routine training, China could launch an invasion of small Taiwan-held island such as the Pratas [Dongsha Islands] or Itu Aba [Taiping Island in the Spratlys]," it says.
"This invasion would demonstrate military capability and political resolve while achieving tangible territorial gain and simultaneously showing some measure of restraint. However, this kind of operation includes significant, if not prohibitive, political risk because it could galvanize the Taiwan populace and generate international opposition," it says.
The report states as fact: "A PLA invasion of a medium-sized, defended offshore island such as Mazu [Matsu] or Jinmen [Kinmen] is within China's capabilities."
But it concludes: "An attempt to invade Taiwan would strain China's untested armed forces and invite international intervention. These stresses, combined with China's combat force attrition and the complexity of urban warfare and counterinsurgency [assuming a successful landing and breakout] make amphibious invasion of Taiwan a significant political and military risk."
In Taipei yesterday, the Mainland Affairs Council (MAC) urged Beijing to dismantle missiles targeting Taiwan.
Deputy Minister Liu Te-shun (劉德勳) said it was the responsibility of both sides to improve cross-strait relations. Only with the destruction of the missiles aimed at Taiwan could peace and stability in the Taiwan Strait and the region be restored and a win-win situation be created, he said.
The Ma administration will make efforts to maintain the "status quo" of peace and stability in the Taiwan Strait, he said, under the basis of "three noes": no discussion of unification with Beijing during Ma's presidency, no pursuit or support of de jure Taiwan independence and no use of military force to resolve the Taiwan issue.
Meanwhile, China said yesterday that the Pentagon report marked a misrepresentation of facts and urged the US to halt the annual publication.
"This is a gross distortion of the facts and China resolutely opposes it," foreign ministry spokesman Qin Gang (秦剛) told journalists in Beijing. "This report issued by the US side continues to play up the fallacy of China's military threat."
He asked the US to stop issuing the annual report to "avoid further damage to the two sides' military relations."
The Chinese foreign ministry reaction came shortly after it also reacted harshly to a resolution by US lawmakers pledging continued strong support of Taiwan.
"The Chinese side expresses its strong dissatisfaction and has made solemn representations with the US side," Qin said in a statement that was posted overnight on the Chinese foreign ministry's Web site.
The US Congress passed a resolution on Tuesday vowing "unwavering commitment" to Taiwan's security and calling the 1979 Taiwan Relations Act a "cornerstone" of US policy.
ADDITIONAL REPORTING BY KO SHU-LING AND AFP



