Provinces of China
The Republic of China, established in 1912, set up four more provinces in Inner Mongolia and two provinces in historic Tibet, bringing the total to 28. In 1931, Ma Zhongying established Hexi in the northern parts of Gansu but the ROC never acknowledged the province. However, China lost four provinces with the establishment of the Japanese puppet state of Manchukuo in Manchuria. After the defeat of Japan in World War II in 1945, China re-incorporated Manchuria as 10 provinces, and assumed control of Taiwan as a province. As a result, the Republic of China in 1946 had 35 provinces. Although the Republic of China now only controls one province (Taiwan), and some islands of a second province (Fujian), it continues to formally claim all 35 provinces (including those that no longer form part of the area of the People's Republic of China).
Administrative divisions of China
The district public offices is an ongoing reform to remove an extra level of administration from between the county and township levels. There have also been calls to abolish the prefecture level, and some provinces have transferred some of the power prefectures currently hold to the counties they govern. There are also calls to reduce the size of the provinces. The ultimate goal is to reduce the different administration levels from five to three (Provincial level, County level, Village level), reducing the amount of corruption as well as the number of government workers, in order to lower the budget.