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).
Qin Shi Huang
In an attempt to avoid a recurrence of the political chaos of the Warring States period, Qin Shi Huang and his prime minister Li Si completely abolished feudalism. The empire was then divided into 36 commanderies (郡, "Jùn"), later more than 40 commanderies. The whole of China was thus divided into administrative units: first commanderies, then counties (縣, "Xiàn"), townships (鄉, "Xiāng") and hundred-family units (里, "Li", which roughly corresponds to the modern-day subdistricts and communities). This system was different from the previous dynasties, which had loose alliances and federations. People could no longer be identified by their native region or former feudal state, as when a person from Chu was called "Chu person" (楚人, "Chu rén"). Appointments were subsequently based on merit instead of hereditary rights.