Tax evasion

女星范冰冰因逃稅（tax evasion）而被判補繳8.8億人民幣。這次事件不但轟動內地，連英美傳媒亦有報道，可見習主席打擊逃稅的決心。不過，中國更加需要打擊貪污，才可以塑造理想的營商和生活環境。

動詞evade解「逃避、迴避、逃脫」，指逃避某人或某事均可。Evade是及物動詞（transitive），後面直接跟受詞（object），便可點出逃避甚麼人或事。例句︰The actress Fan Bingbing evaded the tax through a system of“yin-yang”contracts.（女演員范冰冰通過「陰陽合同」逃稅。）Stop evading the question, you're going to have to face me sooner or later.（不要迴避這個問題，你遲早都要面對我。）The soldiers evaded the enemy by moving deeper into the forest.（士兵深入森林以逃避敵人。）

Evade的名詞是evasion，兩者意思一樣。Evasion可以後接of，帶出逃避甚麼人或事。例句︰The billionaire's evasion of the media cloaks him in mystery.（那億萬富翁迴避媒體，非常隱秘。）She accused him of evasion of his responsibilities towards her and their children.（她指摘他逃避對她和子女的責任。）

（本欄逢周一、三、五刊登）