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The tax bureau has been an supernumerary for decades, and now it is transferred to labor dispatch.
Legal subjectivity:

Non-staff personnel are not all labor dispatch. In terms of staffing, supernumerary employment belongs to external employment, and labor dispatch belongs to non-staff employees in the unit; In terms of use, many state-owned enterprises and institutions use staffing to manage personnel.

Legal objectivity:

Article 10 of the Labor Contract Law

To establish labor relations, a written labor contract shall be concluded.

If a labor relationship has been established and a written labor contract has not been concluded at the same time, a written labor contract shall be concluded within one month from the date of employment.

If the employer and the employee conclude a labor contract before employment, the labor relationship shall be established from the date of employment.

Article 12

Labor contracts are divided into fixed-term labor contracts, non-fixed-term labor contracts and labor contracts with the completion of certain tasks as the term.