It depends, honestly - after all, there's a reason why the original 1947 ROC Constitution basically copied a good portion of the Soviet political system, right down to the 國民大會/National Assembly as the ROC's equivalent of the Supreme Soviet (before Carsun Chang and other Chinese liberals rewrote portions of it to make it less dictatorial and authoritarian). A GMD that remains in power after the Civil War would probably be closer to the USSR and/or Mexico (in the bad old days of PRI rule) in terms of its politics. Even if Mao and the CPC are defeated, the Soviet Union has long had a pretty close relationship with the GMD anyway that it could resort to its old tactics and prop up the GMD as a proxy for the CPSU (all the more so considering the rocky relations between the CPC and the Soviet Union anyway, so Mao's defeat wouldn't be such a big loss).
Now, considering how Nationalist China copied a good portion of its formal structure from the Soviet Union (hence the
dangguo system), that would also mean - should it retain and even expand on its claims to the Mainland - that it would also inherit a good portion of the weaknesses of the Soviet system. (Or maybe not - there is the PRC after all, but the ROC was a bit different considering the GMD's ties to the Green Gang and other Triad groups and Jiang's misrule.) So, if the Soviet Union is tottering to the point of collapse, there's no reason why the ROC wouldn't also experience similar issues. At this point, the ROC would be little more than a de facto Soviet satellite with good PR and a ruling party that theoretically is too bourgeois for Soviet tastes (despite whatever Washington would believe). Ultimately, for the most part, we all know how those satellites went, and the ROC would be no different here - even if it retained the ROC name. Furthermore, as the GMD
found out IOTL, there's only so much that relying on Triads to shore up support, where the police state couldn't, can get the regime before it's forced to accept the inevitable. Even if the GMD found the magic formula to remain in power long after the Soviet Union collapsed, that doesn't necessarily mean it's good for the regime's survival.
OTOH, GMD rule was pretty unpopular in China to begin with post-1945, so everything depends on whether the GMD can either maintain its rule, with or without Jiang, or is replaced by something else. If the GMD gets overthrown despite winning the Civil War, for example, then all bets are off and we don't know what would happen next. Likewise, if the GMD comes into power without Jiang at the helm, then things would be turbulent for quite a bit before there's some sort of equilibrium (considering the sheer number of factions within the GMD, many of which descend from coopted warlords from the Northern Expedition in order to present a façade of national unity). In that case, we don't know what the USSR-ROC relationship will be like.