Understand that these opportunities will empower people In the American society of automotive engineers standards SAEJ 687 c for automobile is defined as: power driven by itself, with a driving device, can in a fixed orbit outside the road or on regional transport passenger and cargo or vehicle traction vehicles. Cars are divided into bicycles and trains according to the overall structure. Cycling is a basic form. 4 x 2, 6 x 4, 4 x 4 and 6 x 6 are used to represent the driving characteristics. The previous number represents the total number of wheels (double tire and still count a wheel), and the latter number indicates the number of driving wheels. If all wheels are driven wheels are called all-wheel drive vehicles. The train is made up of a tractor or a bicycle trailer or semi-trailer. Car generally can be divided into the following categories, according to the use cars, buses, freight cars (commonly known as the truck), off-road vehicle, traction motor, dump truck, special vehicles, semi-trailer and special semi-trailer. In the 18th century, the western countries successively carried out the industrial revolution, the universal adoption of large machinery, laid the foundation for the establishment of factory system. In 1771, British man Richard arkwright1732-1792 founded the first cotton-yarn factory in the city of kron. In the 1930s and 1940s, the factory system was established in Britain, Germany and other countries. The main sex of factory system is: to carry out large-scale intensive labor; Using big machine to improve efficiency production; Implement the employment system; The division of labor is deepening and production is socialized. The establishment of factory system marks the real birth of enterprises. Enterprise due to withdraw, and transfer or liquidation disposal of equity investment and equity investment losses, can be in pre-tax deduction, but the deduction of each tax year equity investment losses, shall not exceed the implementation of equity investment income and transfer income, more than part can be to a tax year after deduction carry forward indefinitely.