Are there external personnel for the first-level administrative law enforcement personnel of the tax bureau?

No. The first-level administrative law enforcement personnel of the tax bureau refer to the law enforcement personnel of the first-level administrative law enforcement department under the local tax authority of the tax bureau, who are mainly responsible for tax law enforcement work. According to the provisions of China's Tax Collection and Administration Law, first-level administrative law enforcement personnel of the tax bureau are generally internal personnel recruited, trained and managed by the tax bureau itself.