Prefecture-level divisions of China

China is officially divided into 339 prefecture-level divisions, which rank below provinces and above counties as the second-level administrative division in the country. Of these, 333 are located in territory controlled by the People's Republic of China, while 6 are located in land controlled by Taiwan.

There are four types of prefecture-level divisions: Of these, leagues and prefectures are in the process of being abolished and transformed into one of the other two types of prefecture-level divisions.
 * 299 Prefecture-level cities (293 in Mainland China and 6 in the claimed Taiwan Province)
 * 30 Autonomous prefectures
 * 7 Prefectures
 * 3 Leagues

History
Modern prefectures emerged out of successive attempts by Yuan Shikai and later the Nationalist Government of the Republic of China to abolish the second level of administrative divisions. When these attempts eventually failed, modern prefectures were created in 1936. Chinese provinces are relatively large by international standards, and provincial administrations have difficulty administering counties without an intermediary level of government. However, prefecture-level divisions are still not a formally recognized level of government in the same way as provinces and counties.

Prefecture-level cities
By far the most common type of prefecture-level division, prefecture-level cities are cities with the right to administer surrounding counties. This arrangement is known as "cities governing counties." Although there have been at least a few prefecture-level cities since the beginning of the PRC, they were relatively uncommon until the 1980s. Since then, hundreds of prefectures have been converted into prefecture-level cities. They are each headed by a People's Government, whose officials are appointed by the province but subject to approval by the local People's Congress. As with other levels of Chinese government, the People's Congress can adopt local regulations and elects a standing committee to exercise its powers when not in session.

Prefectures
Until the 1980s, the most common prefecture-level division was the prefecture, which operated as the field agencies of the provincial government. Unlike other prefecture-level governments, they do not have their own People's Governments or People's Congresses. They are instead the field agencies of the province whose role is to supervise the local county governments. However, the number of prefectures has declined rapidly since the 1980s. There are now only six prefectures left, mainly in rural areas of outlying provinces.

Autonomous prefectures
Unlike other prefecture-level divisions, autonomous prefectures are a formal part of the Chinese administrative structure. They were established in 1953 as part of a series of administrative reforms giving greater autonomy to ethnic minorities. Like leagues and prefecture-level cities, autonomous prefectures have a locally elected People's Government and People's Congress.

Leagues
Leagues are similar to autonomous prefectures but are unique to Inner Mongolia. Their numbers have been declining in recent years as most are converted to prefecture-level cities. Only three leagues remain.

List of prefecture-level divisions
Notes:
 * Municipalities (Beijing, Chongqing, Shanghai, & Tianjin) are not included, but their internal divisions are similar to prefectures.
 * Sub-provincial cities are included, but other types of sub-provincial divisions are not.
 * The six prefectures of Taiwan Province are not listed.
 * * Indicates capital of province.
 * Bold: indicates sub-provincial city or above.