v. 使无效,避免,回避,废止,撤销 V.～a contract 撤销合同

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～ a tax 避税

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～creditors 避债

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～damage 避免损失

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～obsolescence 防止过时

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～service 回避送达

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the trustee may～any transfer of interest of the debtor in property 受托人可撤销债务人财产任何利益的转让

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Com.： avoid a tax、dodge a tax 和evade tax 都有不缴纳税收之含义, avoid a tax 和dodge a tax同义,均指通过合法途径巧妙规避税收,故为“避税”或“规避赋税”,而 evade tax（偷税,逃税）则指非法偷税逃税