a Direct-controlled Municipalities . b Sub-provincial cities as provincial capitals . c Separate state-planning cities . 1 Special Economic Zone Cities . 2 Coastal development cities .
3 Prefecture capital status established by Heilongjiang Province and not recognized by Ministry of Civil Affairs. Disputed by Oroqen Autonomous Banner , Hulunbuir, Inner Mongolia as part of it.
4 Only administers islands and waters in South China Sea and have no urban core comparable to typical cities in China.
5 The claimed province of Taiwan no longer have any internal division announced by Ministry of Civil Affairs of PRC, due to lack of actual jurisdiction. See Template:Administrative divisions of the Republic of China instead.