In accordance with the existing administrative divisions of the country, the people's congresses of the provinces (autonomous regions and municipalities directly under the Central Government), counties (cities) and townships (towns) are established (people's congresses at or above the county level having standing committees), and people's governments set up at all levels.
Local people's congresses are the local organs of state power. They have the power to decide on important local 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 laws and regulations.
Local people's governments are local administrative organs of the state. Working under the unified leadership of the State Council, they are responsible and report on their work to the people's congresses at the corresponding levels and their standing committees, 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.