China is divided into provinces, autonomous regions, municipalities and special administrative regions (SAR) directly under the Central Government. There are 3 units of China' administrative system: Provinces, Counties/cities, and towns.
A) The province is subdivided into prefectures cities and counties.
B) The county is subdivided into towns, ethnic towns and townships.
China has 23 provinces, 5 autonomous regions, 4 municipalities and 2 SAR in all, and Beijing serves as the capital city of the People's Republic of China.