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Your business vehicle: lease or own?|
March 13, 2008: 2:29 PM EDT
(FORTUNE Small Business) -- Dear FSB: I'm considering either leasing or buying a BMW SUV for my IT consulting business. Which is the better option?
我考虑给我IT咨询公司要么包一辆车或者买一辆BMW SUV。 哪一种更合算？
- Ram Mahajan, President
Oak Hill, Va.
Dear Ram: That depends on several factors.
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. Buying requires a bigger initial payment and then depreciating the asset over its useful life, which may mean a smaller annual tax deduction. Since a car's value drops fastest in its first few years, leasing is wiser if you don't plan to keep the vehicle for long.
Ownership makes more sense if the vehicle will get heavy use. Most leases have 10,000- or 12,000-mile annual limits - you'll pay per mile after that, which can add up.
A new development may favor buying: To push drivers to think green, the IRS is offering one-time tax credits to buyers of clean-fuel-burning cars and trucks. The deal is open only to "the original purchaser of a new, qualifying vehicle," the IRS says. "If a qualifying vehicle is leased, the leasing company may claim the credit."
新的发展青睐买车： 为了让司机有环保心，美国国内税务局正为清洁燃油轿车或卡车的购买者提供一次性的纳税积分。 美国国内税务局说这一计划只对”符合条件的新车原始买主有效；如果车子又被出租，那么获得几分的是出租公司”
The credits - for instance, $2,600 for a 2008 Toyota (TM) Highlander SUV - must be balanced against a hybrid's higher cost. A gas-burning Highlander costs $27,300, while the hybrid version goes for $33,700. For more information, including a frequently updated list of dozens of eligible vehicles, go to irs.gov (as of this writing, no BMWs make the list).
积分和混合燃料的高昂成本挂钩；例如：对于08Toyota (TM) Highlander SUV的积分是2600美元。 燃烧汽油的Highlander价格2.73万美元；而混合燃料的Highlander为3.37万美元。 要查看具备资格的更新汽车名单及更多信息，请访问 irs.gov(截止截稿时，名单上没有BMW）
Whether you lease or buy, you can deduct operating costs such as gas and tolls, or take the standard mileage deduction (50.5 cents a mile for the 2008 tax year). To top of page