According the Constitution, China is divided for administrative purposes as
follows:


The country is divided into provinces, autonomous regions and
municipalities directly under the central government;

The provinces and autonomous regions are divided into prefectures,
autonomous prefectures, counties, autonomous counties, and
municipalities

The counties and autonomous counties are divided into townships and
towns Autonomous regions, autonomous prefectures and autonomous
counties are autonomous places of various ethnic groups The state can
establish special administrative region as it sees necessary

At present, China is divided into 23 provinces, 5 autonomous regions, 4
municipalities directly under the Central Government and 2 special
administrative regions