Taiping Island
Taiwan Province (whether disregarding the ROC's post-1949 boundary changes or not) does not include all the territory under the Republic of China's administration. PRC maps show the islands of Kinmen (Quemoy) and Wuqiu, and the Matsu Islands as part of Fujian Province; Pratas Island and the Vereker Banks as part of Guangdong Province; and Taiping Island as part of Hainan province. The ROC administered Kinmen, Wuqiu and the Matsu Islands as part of its alternative Fujian Province (now disbanded), and Pratas Island and Taiping Island under Cijin District, Kaohsiung municipality.