1. First of all, we should explain the basic information of the cinema, including the name of the cinema and the taxpayer identification number.

2. Secondly, explain in detail the specific situation of the cinema's sub-account reduction ratio, including the value of the sub-account reduction ratio, the implementation time, the films involved, etc.

3. Finally, it explains the influence of reducing the proportion of sub-accounts on the cinema's tax payment, such as the reduced "taxable income" and the reduced tax amount, and emphasizes that the cinema will strictly abide by the tax laws and regulations and pay taxes according to law.