One benefit of leasing is that it usually takes a smaller cash outlay upfront, and you can then deduct monthly lease payments as rental expenses on your taxes.

汽车租赁的一个好处是首次出资较少；月包车费可以作为租赁花销从纳税递减。

youdao

The trade off, of course, is the early outlay of funds either to accelerate deductions, or for the upfront payment of taxes.

FORBES: Major Year-End Income Tax Considerations