Legal basis: Constitution of People's Republic of China (PRC).
Article 105 Local people's governments at all levels are the executive organs of local state power organs at all levels and the local state administrative organs at all levels.
The local people's governments at all levels implement the responsibility system of governors, mayors, county heads, district heads, townships and mayors.
Article 107 Local people's governments at or above the county level shall, within the limits of authority prescribed by law, administer the economic, educational, scientific, cultural, health, sports, urban and rural construction, finance, civil affairs, public security, ethnic affairs, judicial administration, family planning and other administrative work within their respective administrative areas, issue decisions and orders, and appoint, remove, train, assess and reward and punish administrative staff.
The people's governments of townships, nationality townships and towns implement the resolutions of the people's congresses at the corresponding levels and the decisions and orders of the state administrative organs at higher levels, and manage the administrative work within their respective administrative areas.
The people's governments of provinces and municipalities directly under the Central Government decide on the establishment and regional division of townships, nationality townships and towns.