There are four municipalities directly under the central government

Beijing, Shanghai, Tanjian and Chongqing

There are twenty-three provinces

North - Hebei, Shanxi
Northeast - Liaoning, Jilin, Heilongjiang
Northwest - Shaanxi, Guansu, Qinghai
East - Shandong, Jiangsu, Zhejiang, Anhui, Jiangxi
Southest - Fujian, Taiwan
Southwest - Sichuan, Guizhou, Yunnan
Central South - Henan, Hubei, Hunan
South - Guangdong, Hainan