Taiwan was combined with Xiamen, a city on the coast of Fujian Province, into a single administrative district. The highest Ching governing structure for Taiwan was called the "Taiwan-Xiamen Military Reserve Administration." Its highest ranking official, the "Administrator," was under the jurisdiction of the governor of Fujian Province.
清初對台的行政機關稱為「台廈兵備道」，是在福建巡撫管轄之下，把台灣、廈門兩地區合為一體的行政區，最高行政長官，稱為道台。