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
The constitution does not explicitly endorse the existence of prefecture-level cities; but it does mention that "comparatively large cities" () are divided into counties and districts. However, there are only 49 prefectural level cities that have been designated as "comparatively large". As a result, the vast majority of prefecture-level cities do not have the constitutional basis for governing districts and counties.