Core Viewpoint - The countdown for the reduction of the new energy vehicle purchase tax exemption policy is less than two months, prompting several automakers to offer subsidies to encourage hesitant customers to place orders [1][6]. Group 1: Company Actions - Lynk & Co has launched a year-end purchase tax subsidy program, offering up to 15,000 yuan in subsidies for customers who place orders by the end of November [1][6]. - Other automakers such as Zeekr, GAC, Aito, Changan, Chery, NIO, and Xiaomi have also introduced similar "bottom-line" policies to secure potential year-end demand [6][7]. Group 2: Policy Context - The new energy vehicle purchase tax exemption policy has undergone three extensions, with the latest plan reducing the tax exemption from 30,000 yuan to no more than 15,000 yuan starting January 1, 2026 [7]. - From January 1, 2026, only vehicles that meet the new national standard technical requirements will be eligible for the purchase tax exemption, which may affect older models' eligibility [7][8]. Group 3: Market Implications - The "bottom-line" subsidies are seen as a response to the "last train effect" of the policy reduction, aiming to alleviate customer concerns about missing out on tax benefits due to production and delivery timelines [6][7]. - For consumers still on the fence, the current subsidies may represent the last opportunity to fully benefit from the tax exemption before the policy changes take effect [7][8].