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
In practice, however, more levels were inserted. The ROC government soon learned that it was not feasible for a province to directly govern tens and sometimes hundreds of counties. Started from Jiangxi province in 1935, Prefectures were later inserted between provinces and counties. They continue be ubiquitously applied by the PRC government to nearly all areas of China until the 1980s. Since then, most of the prefectures were converted into prefecture-level cities. Greater administrative areas were inserted on top of provinces by the PRC government, but they were soon abolished, in 1954. District public offices were inserted between counties and townships; once ubiquitous as well, they are currently being abolished, and very few remain.