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中國共產黨對台灣的態度可以從歷史背景、政策立場和近期動向三個方面來分析。

### 歷史背景
中國共產黨對台灣的態度源自於中國內戰的結果。1949年，國民黨政府在內戰中失敗，撤退到台灣，而共產黨則在大陸建立了中華人民共和國。從那時起，中共一直視台灣為其領土的一部分，並且不放棄以武力統一台灣的可能
[1] https://www.mac.gov.tw/cn/News_Content.aspx?n=B383123AEADAEE52&sms=2B7F1AE4AC63A181&s=EE174F4A39FC0DA9
[2] https://www.bbc.com/news/world-asia-34729538
[3] https://www.ey.gov.tw/state/B099023D3EE2B593/8f16df5d-c00c-44df-8c38-35adb7845102
[4] https://foreignpolicy.com/2024/03/21/china-taiwan-public-opinion-war-economy-unification/
[5] https://www.drnh.gov.tw/app/index.php?Action=downloadfile&file=WW05dmF5OHpOUzl3ZEdKZk16YzNPVjh4TXpZMU5EUmZOVGN4T0RJdWNHUm0=&fname=0054RPA0ICCCYXMPVSTWWW14ZSB4UW35PKFGTWMPXXFDNLNL
[6] https://www.airuniversity.af.edu/JIPA/Display/Article/3768274/why-do-many-taiwanese-resist-unification-with-the-peoples-republic-of-china-an/
[7] https://www.mac.gov.tw/ct.aspx?xItem=68279&CtNode=5836&mp=4
[8] https://globaltaiwan.org/2023/01/chinas-taiwan-policy-in-2023/
[9] https://www.bbc.com/zhongwen/trad/chinese-news-68968196
[10] https://www.cfr.org/backgrounder/china-taiwan-relations-tension-us-policy-biden
[11] https://zh.wikipedia.org/zh-tw/%E8%87%BA%E7%81%A3%E5%95%8F%E9%A1%8C
[12] https://www.bbc.com/news/world-asia-china-59900139
[13] https://carnegieendowment.org/2023/02/09/many-one-chinas-multiple-approaches-to-taiwan-and-china-pub-89003
[14] https://chinapower.csis.org/survey-experts-china-approach-to-taiwan/
[15] https://en.wikipedia.org/wiki/Cross-strait_relations
[16] https://www.cfr.org/global-conflict-tracker/conflict/confrontation-over-taiwan