抗日战争后期，国际国内形势一直处于动态变化之中，因此国共两党关系也时刻发生着变化。华中敌后根据地的新四军从 1944 年到 1945 年间发动了三次具有重要战略意义的战役，即率先掀起反攻态势的车桥战役，其后的高沟杨口战役，以及取得重大胜利的阜宁战役。而这三次战役正是分析国民党在抗战后期对新四军政策演变的典型案例。

随着太平洋战争的爆发与世界反法西斯同盟成立，中国战场在牵制日军主力方面发挥着重要作用。皖南事变之后，重建后的新四军军部实力迅速增加，并且与日伪军在敌后根据地展开作战。国民党方面随即发起第三次反共高潮，国共关系一度紧张。1944年3月新四军第一师对苏中地区日伪军发动进攻，并取得了车桥战役的胜利，这一战役成为敌后根据地局部反攻的开始。鉴于同盟国对中国战场的时刻关注以及维护抗战统一局面的需要，国民党方面承诺政治解决中共问题，并主动调整对中共的策略，以武力防范取代武力讨伐。然而实际上蒋介石仍未放弃采用军事手段对新四军进行打击。

1944年4月新四军第三师在苏北战场取得了高沟、杨口战役的胜利。与此同时，日军发动“一号作战”计划，国民党军队随即在正面战场与日军展开作战。战争从4月持续到12月，最后以国民党军队大溃败而结束。这次失败使得盟国各国对国民党的作战能力产生怀疑，转而重视中共在战场上发挥的积极作用。这一时期美国方面谋求与中共建立联系，并实施援蒋联共的政策，先后派华莱士、赫尔利访华，推动国共和谈，调解国共关系。在这种情况下，国民党方面开始与共产党方面进行积极谈判，国共关系日趋缓和。

1945年春，中国战场开始进入全面反攻阶段。中共方面制定了“消灭日伪，扩大解放区，缩小沦陷区”战略任务，因此新四军各部队将日伪所占据的城镇和掌控的交通要道作为夺取目标，展开大规模攻势作战。4月26日新四军第三师在苏北地区发动了阜宁战役，成功收复了阜宁城，壮大了苏北根据地。与此同时中共召开七大，制定了夺取最后胜利的重要方针与策略，提出建立联合政府的主张，并指明了革命的发展方向，提供了重要的实践基础和经验。然而中共军事实力的增长以及抗战胜利局面的到来，美国方面最终确立了“扶蒋反共”的对华政策。5月5日国民党召开六大，迫不及待地制定了一系列反共政策，同时宣告了国民党统治集团坚持独裁，准备内战的计划。

In the late period of the Anti-Japanese War, the international and domestic situation has been changing dynamically, so the relations between the two parties of the Communist Party of China, which are affected by these factors, will change from time to time. The three strategically important battles launched by the New Fourth Army from 1944 to 1945, namely the Cheqiao campaign, which took the lead in setting off the counter-offensive, the subsequent battle of the Gaogou-Yangkou , and the battle of Funing, which achieved a major victory, were typical cases and key periods in analyzing the evolution of the Kuomintang's policy towards the New Fourth Army in the latter stages of the Anti-Japanese War.

With the outbreak of the Pacific War and the establishment of the World Anti-Fascist Alliance, China's battlefield played an important role in containing the Japanese army. After the Southern Anhui Incident, the strength of the rebuilt New Fourth Army Division increased rapidly, and accept the command of the Communist Party of China, the Japanese pseudo-military forces in the enemy base to start combat. The Kuomintang immediately launched the third anti-communist climax, the communist relations were once tense. In March 1944, the First Division of the New Fourth Army launched an attack on the Japanese pseudo-army in the Soviet-Chinese region, thus becoming the beginning of the local counter-offensive in the base of the enemy. In view of the allies' concern about China's battlefield moments and the need to safeguard the unity of the anti-Japanese war, the Kuomintang promised a political solution to the Communist Party of China problem and took the initiative to adjust its strategy towards the Communist Party of China, replacing the use of force with force prevention. In fact, however, Chiang Kai-shek has not given up on military means to strike the New Fourth Army.

In April 1944, the 3rd Division of the New Fourth Army won the battle of Gaogou and Yangkou in the battlefield of Northern Jiangsu. At the same time, the Japanese launched the "War One" plan, the Kuomintang troops immediately in the front al-War with the Japanese army to start combat. The war lasted from April to December, and ended with the defeat of the Kuomintang forces. The defeat cast doubt on the KMT's ability to fight, and to focus on the positive role played by the Chinese Communist Party on the battlefield. During this period, the U.S. began to actively establish contacts with the Communist Party of China and implemented the policy of supporting the Chiang Union, sending Wallace and Hurley to visit China to promote the Communist Party of China peace talks and mediate the communist relations between the two countries. Under such circumstances, the Kuomintang began to engage in active negotiations with the Communist Party, and the relationship between the Communist Party of China and the Communist Party became more and more relaxed.

In the spring of 1945, the Chinese battlefield began to enter the stage of full-scale counter-offensive. The Ccp has formulated a strategic task of "elimination of Japanese counterfeits, expanding liberated areas and narrowing down the fallen areas", so the new four military ministries and departments to seize Japanese pseudo-military town strongholds and traffic lines, the enemy will be compressed, surrounded in large and medium-sized cities and traffic trunks as the goal, to launch a large-scale offensive. On April 26th the 3rd Division of the New Fourth Army launched the Battle of Yanning in the Northern Region, successfully recapturing the city of Yanning and strengthening the base of sub-northern Jiangsu. At the same time, the Communist Party of China held the 7th National Congress, formulated the important policy and strategy to win the final victory, put forward the idea of establishing a coalition government, and pointed out the direction of the revolution. However, with the growth of the Communist Party's military strength and the arrival of the anti-Japanese victory situation, the United States finally established the policy of "supporting Chiang against the Communist Party" towards China. On May 5th the KMT held six major conferences and eagerly formulated a series of anti-communist policies, while announcing plans for the Kuomintang ruling bloc to stick to dictatorship and prepare for civil war.