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抗日战争爆发后，国共两党实现了第二次合作，抗日民族统一战线正式建立。当时，中国共产党实际上承认了南京政府的正统地位，统一于其领导和制度之下。国共两党之间合作是在中共作出一个大的原则上的让步的基础上实现的。１９４１年１月，皖南事变发生后，中共虽然采取坚决回?
After the outbreak of the War of Resistance Against Japanese Aggression, the two parties of the Kuomintang and the Communist Party achieved the second cooperation and the anti-Japanese national united front was formally established. At that time, the Chinese Communist Party actually recognized the orthodox status of the Nanjing government and unified it under its leadership and system. The cooperation between the Kuomintang and the Communist Party was achieved on the basis of a major concession made by the Chinese Communist Party. In January 1941, after the Southern Anhui Incident, the Chinese Communist Party took a firm decision.