Provinces of China
Provincial-level administrative divisions () or first-level administrative divisions (), are the highest-level Chinese administrative divisions. There are 34 such divisions, classified as 23 provinces (), four municipalities, five autonomous regions, and two Special Administrative Regions. All but Taiwan Province and a small fraction of Fujian Province (currently administered by the Republic of China) are controlled by the People's Republic of China.
Prefectures of China
The term prefecture was developed from the former Circuit, which was a level between the provincial and the county level during the Qing dynasty. In 1928, the government of the Republic of China abolished the circuit level and the province administrated county directly, but soon, this reform was found unfeasible because some provinces had hundreds of counties. Consequently, in 1932, provinces were again subdivided into several prefectures, and regional administrative offices were set up.