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 township-level divisions of Liaoning
This is a list of township-level divisions of the province of Liaoning, People's Republic of China (PRC). After province, prefecture, and county-level divisions, township-level divisions constitute the formal fourth-level administrative divisions of the PRC. There are a total of 1,502 such divisions in Liaoning, divided into 526 subdistricts, 585 towns, 4 ethnic towns, 313 townships, and 74 ethnic townships. This list is divided first into the prefecture-level divisions then the county-level divisions.