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).
List of county-level divisions of China
County-level divisions are the third level of administration of the People's Republic of China and include counties, autonomous counties, banners, autonomous banners, county-level cities and districts. Most county-level divisions are administered as part of prefecture-level divisions, but some are administered directly by province-level divisions. 
The following lists show all county-level divisions in each province-level division.