(1)The lessee gets the equipment it wants in the form of financial lease. It acquires the right of using the equipment with less money. If the lessee raises money through sale and lease back, it can still use the equipment (facilities).
(2)The lessee can allocate the money to more urgently needed usage and will have more flexible finance. The lessee can get the price for selling the equipment (facilities) from sale and leaseback, which can activate its fixed assets quickly, improve asset liability structure and cash flow, resolve capital liquidity problem and increase investment.
(3)It can improve the short-term solvency indicator of the lessee, improve liability structure, avoid using short-term loan for long-term purpose and improve capital use efficiency.
(4)The rent payment plan customized for the lessee is compliable to the cash flow of the cultural, tourism and educational institutions and makes the cash inflow and outflow of the lessee more stable.
(5)The rent paid by the lessee in installment is recorded as cost. Moreover, the leased asset can be depreciated faster, which has a tax postponing result.
(6)After the lessee pays up all contracted rent, it will hold the ownership of the equipment or the two parties may agree to purchase back the equipment at a lower price.