China is divided into provinces as its first level of administrative government. Provinces are divided into prefectures as its second level of administrative government. Prefectures are further divided into counties as third level. Counties are further subdivided into township. Township are further subdivided into villages as its fifth level of administrative division.
The Federative Republic of Brazil is a union of 26 states (estados) and 1 federal district (distrito federal). State are further divided into municipality.