Shangrao Concentration Camp is set in the hellish confines of a Guomindang prison, where the brutal officials try to force two female Communist prisoners to reveal their leader's identity and location.

Two famous comedians from pre-Revolution days perform a series of sketches in a theatre for a group of Party cadres. The stage performances blend over into absurdist, self-contained fantasy episodes where the two comics allegorically parody Party propaganda and ideological orthodoxy.