A province, in the context of China, is a translation of sheng ( ), which is an administrative division. Together with municipalities, autonomous regions, and the special administrative regions, provinces make up the first level (known as the province level) of administrative division in China. Theoretically, provinces are also the first level division of the Republic of China on Taiwan, though this role has been diminished.

The People's Republic of China currently governs 22 provinces, out of a total of 23 province level divisions. The PRC also claims, but does not control, the 23rd province of Taiwan. The Republic of China governs Taiwan, as well as some offshore islands including Kinmen and Matsu, very near to Fujian province.

In the People's Republic of China, every province has a Communist Party of China provincial committee, headed by a secretary. The committee secretary is first-in-charge of the province, rather than the governor of the provincial government.