设区市国土资源局下属区(包括高新开发区)级分局是否属县级以上国土资源行政主管部门,是否具有行政执法处罚权,是长期困扰国土资源行政执法部门的难点与焦点,在执法理论与实务以及司法实践中,早就存在着正反两种观点。笔者拟据工作实践提出观点,并与同仁商榷。“不具有”说持这一观点的理论基础和法规依据,首先是公司法人理论。认为分公司不设股东会、董事会、不需要公司章程、债权债务全部由总公司承担、无利润分配权、分公司经理不需要股东会、董事 Whether the subordinate district (including high-tech development zone) subordinate district (including high-tech development zone) grade administrative divisions in the districts and counties have jurisdiction over the administrative department of land and resources at or above the county level is the difficulty and focus of the administrative law enforcement departments that plague the territorial resources for a long time. And practice and judicial practice, there have been both positive and negative points of view. The author proposes to put forward the viewpoint according to the work practice, and discuss with my colleagues. “Do not ” said that holding the view of the theoretical basis and legal basis, the first is corporate corporate theory. That the branch does not set shareholders meeting, board of directors, does not require the company’s articles of association, claims and debts all borne by the head office, no profit distribution rights, branch managers do not need shareholders, directors