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).
County
There are 1,464 counties in the PRC out of 2,862 county-level divisions. The number of counties has remained more or less constant since the Han dynasty (206 BC–AD 220). The county remains one of the oldest levels of government in China and significantly predates the establishment of provinces in the Yuan dynasty (1279–1368). The county government was particularly important in imperial China because this was the lowest layer at which the imperial government functioned. The head of a county during imperial times was the magistrate.