Levonás

Levónás is a Hungarian noun derived from the verb levonni, meaning to subtract, withdraw or pull down. The word denotes a reduction, deduction or subtraction from a total, and its precise meaning depends on the context. In everyday language it can refer to any act of lowering or reducing an amount or value.

In mathematics and arithmetic, levonás denotes the operation of subtraction. It is the counterpart to addition (összeadás) and yields a difference (különbség) between numbers.

In finance, accounting and payroll, levonás refers to deductions from a gross amount. Common examples include taxes and social contributions withheld from salary, as well as other obligatory or voluntary withholdings. The result of these levonások is the net amount (netto) that remains to the recipient. The term also appears in accounting when reducing revenues or expenses for various adjustments or allowances.

In taxation and legal contexts, levonások describe deductions that reduce the tax base or payable tax, subject to statutory rules. The exact scope and calculation of levonások are determined by applicable laws and regulations and can vary by jurisdiction and tax category.

Although closely related to the concept of a discount in everyday language, levonás generally refers to reductions imposed or calculated from a larger total, rather than to price discounts. In some contexts, synonyms or near-synonyms include kivonás, but levonás emphasizes the act of deducting a portion from a whole.

Overall, levonás is a versatile term used across mathematics, finance, and law to denote subtraction, deduction, or withholding from a total.