Provinces of China
Provincial-level administrative divisions () or first-level administrative divisions (), are the highest-level Chinese administrative divisions. There are 34 such divisions, classified as 23 provinces (), four municipalities, five autonomous regions, and two Special Administrative Regions. All but Taiwan Province and a small fraction of Fujian Province (currently administered by the Republic of China) are controlled by the People's Republic of China.
Prefectures of China
Development zones (开发区 pinyin: kāifāqū) were temporary prefectural level divisions. Chongqing was a development zone before it became a municipality, and two development zones were set up within Chongqing immediately after it became a municipality. These divisions were temporary and no longer exist.The constitution of the People's Republic of China does not endorse any prefectural level division, except for autonomous prefectures. Prefectures and leagues are not at all mentioned; provinces are explicitly stated to be divided directly into counties.