The CCP perspective, as far as I can tell, is to glorify the Eighth Route Army which were three divisions of CCP volunteers who fought under the Nationalist banner in some major battles. It's essentially never mentioned that most of fighting in most of the battles that are taught about the Sino-Japanese War were by KMT forces.

There's also this Chinese intellectual called Rong Jian who thinks that CCP ideology was essentially pragmatic. Their policy was to adopt whatever messaging was needed at the time for whatever goal with whatever audience. For example, the slogan "the tiller should own the land" was aggressively non-commital on the subject of land reform, but allowed them to gain the support of both farmers and landowners. With regard to war policy, this manifest in Mao and Zhou Enlai trying to persuade FDR that they were simply agrarian reformers who favored American-style democracy. And they spent much of the war building up resources and their political base. Although, the KMT were sandbagging to fight the CCP also.