How many counties did Qin establish?

There were 36 counties in the Qin Dynasty:

Hedong Taiyuan Shangdang Sanchuan Dong Jun Yingchuan

Qi Jun Jiujiang Sishui Julu Nanjun

Wolf evil will be recorded in Longxi, Eight Counties of Shu County in Hanzhong.

Northland Shang Jun Jiuyuan Yunzhong Yanmen Dai Jun

Shanggu Yuyang Right Beiping Liaoxi Liaodong Nanhai

Guilin Xiang Jun Handan Party Army Xue Jun Changsha

1948, Tan Qixiang published "A New Examination of Qin County Records", which verified that there were 46 unofficial histories in Qin County Records. Among them, 32 counties were named Han Zhi, which was owned by pre-Qin. They are: Ba County Hanzhong Shu County Hedong Longxi Northeast County Nanyang Shangdang Sanchuan Taiyuan East County Yunzhong Yanmen Yingchuan Handan Julu Shanggu Yuyang Right Beiping Liaoxi Party County Sishui Xuejun Jiujiang Liaodong Huiji Changsha Qixian Langye Qianzhong, Chenjun and Minzhong four counties, which complement the shortcomings. The four counties of Nanhai, Guilin and Jiuyuan were recorded in the Han Dynasty and decided by Hu and Yue in the thirty-third year of the first emperor. The six counties of Donghai, Changshan, northern Hebei, Jiaodong, Hanoi and Hengshan lacked the Annals of Han Dynasty, and the inner county was established twenty-six years after the first emperor. According to the biographies of Historical Records and Hanshu, the author divided the above 46 counties into Qin Counties, but said: This does not mean that Qin Counties are necessarily limited to these 46 counties, because Historical Records does not record Qin Counties, and all counties in Qin may not be seen in the biographies. Shu County is found in the six-year history of Emperor Gaozu of Han Dynasty, while Annals of Han Dynasty is considered as Qin County, and Notes on Water Classics in Jiangxi regards Nanchang as the south of Qin Lujiang, so it is possible that Shu County and Lujiang are also Qin Counties. According to this, it can be seen that Tan said that there may be 48 counties in the late Qin Dynasty, which is consistent with Wang Guowei's inference. It's just that the 48 counties of the two families are different. Wang said there were pottery, Hejian, Jiaoxi, Bo Yang and Chengyang, Tan said there were Changshan, Hanoi, Hengshan, Yan and Lujiang, but Wang said nothing. In recent years, some historians have adopted Tan Qixiang's theory when talking about Qin County, while others still use Jin Zhi's or Wang Guowei's theory. As for the rule of forty-six counties in Tan Tan, see the article "A Study on the Boundary of Qin Counties".