Taiwan Province refers to a notional administrative division claimed by the People's Republic of China.

However, its National Congress of the Chinese Communist Party reserves a position for legislators that represent Taiwan, most of whom are of Taiwanese descent but were born in and are residents of mainland China, except for one representative (Lu Li'an) who was born and grew up in Taiwan.

[citation needed] In domestic contexts that excludes Hong Kong and Macau, the number of provinces (including autonomous regions, municipalities) is always stated as 31 (Taiwan is not counted).

[citation needed] The election of these delegates for Taiwan Province is done in accordance with the Decision (from time to time made) of the relevant Session of relevant National People's Congress of the PRC on the number of deputies to the National People's Congress and the election of the deputies.

The Plan typically provides that "the deputies will be elected in Beijing through consultation from among representatives sent by Taiwan compatriots in these provinces, autonomous regions, and municipalities directly under the Central Government and in the Chinese People's Liberation Army.

The number of representatives was allocated on the basis of the geographic distribution of Taiwan compatriots on the mainland and the standing committees of the people's congresses of the provinces, autonomous regions, and municipalities directly under the Central Government were responsible for making arrangements for the election of the representatives through consultation.

[8] After the latest election at the 13th National People's Congress, 13 of the Taiwan representatives for the National People's Congress are:[9] Since the PRC does not recognise the legitimacy of the ROC, official government documents and media within the PRC refers to some ROC government offices and institutions using generic description which does not imply endorsement of the ROC's claim to be a legitimate government of either Taiwan or mainland China.

[citation needed] Since 21 July 2021, RTHK in Hong Kong has also imposed the same restrictions on its staff to prevent them from implying Taiwan as an independent state.