这个题目将分两个部分进行讨论:首先讨论非居民的个人;然后讨论作为纳税人的非居民的法律实体以及它们在这方面的地位。在匈牙利的税法中,没有规定对外国公民征税的总税则,但是按照税法的某些规定,外国人可以根据国际法或互惠原则免税。 This topic will be discussed in two parts: first, to discuss non-resident individuals; then, to discuss the legal entities that are non-residents of taxpayers and their status in this regard. In Hungary’s tax code, there is no general tax on foreign nationals, but foreigners may exempt them under international law or the principle of reciprocity, according to certain provisions of the tax code.