Reflecting existing national administrative divisions, there are people's congresses and people's governments at all levels - in provinces, autonomous regions and municipalities directly under the Central Government, in counties and cities, in townships and towns.

Local people's congresses are the local organs of state power. They have the power to decide on important affairs in their respective administrative areas. The people's congresses of provinces, autonomous regions and municipalities directly under the Central Government have the power to formulate local regulations. Local people's governments are local administrative organs of the state. Working under the unified leadership of the State Council, they are responsible to and report on their work to the people's congresses and their standing committees at the corresponding level and to the organs of state administration at the next higher level. They have overall responsibility for the administrative work within their respective administrative areas.

Source: China.org.cn