According to the Constitution of the PRC, the administrative division of China is as follows:
1) The country is divided into provinces, autonomous regions and municipalities directly under the Central Government;
2) Provinces and autonomous regions are divided into autonomous prefectures, counties, autonomous counties and cities; and
3) Counties, autonomous counties and cities are divided into townships, ethnic townships, and towns.
All autonomous regions, autonomous prefectures and autonomous counties are ethnic autonomous areas. The State establishes special administrative regions as it sees necessary. At present, there are four municipalities directly under the Central Government, 23 provinces, five autonomous regions and two special administrative regions.