Since the ROC government moved to Taiwan in 1949, the ROC has had four tiers of government: the central government, the provincial government (and governments of the special administrative cities of Kaohsiung and Taipei), county and city governments, and the governments of urban and rural townships.
從民國三十八年國民政府遷台以來，中華民國的行政組織架構向來是「中央、省（院轄市）、縣市、鄉鎮」四級政府的架構，如今的規劃走向卻朝向「精簡」省府的方向。