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).
Reform of the administrative divisions of China
Hainan and Chongqing, already mentioned above as apparent experiments in province shrinking, can also be seen as experiments in the abolishment of prefectures. Hainan has two prefecture-level cities, but those control only districts (i.e. their own urbanized area); all the counties of Hainan are under the direct charge of the province, with no prefecture-level intermediary. Chongqing, which is province-sized (despite its status as a municipality), has no intermediate prefecture-level subdivisions of any sort.