Special administrative regions are not within the administrative divisions structure of the Peoples Republic of China as according to Article  of the Constitution of the PRC    Article  of the constitution says no such thing It is clearly not an exhaustive list since it does not include prefectures leagues banners autonomous banners forestry areas sumuns ethnic sumuns etc either  On the other hand Article  of the Hong Kong Basic Law states that  The Hong Kong Special Administrative Region shall be a local administrative region of the Peoples Republic of China which shall enjoy a high degree of autonomy and come directly under the Central Peoples Government  And Article  of the Macau Basic Law states that  The Macao Special Administrative Region shall be a local administrative region of the Peoples Republic of China which shall enjoy a high degree of autonomy and come directly under the Central Peoples Government