对于保底工资，可以收些小费作为特别津贴。
A specified allowance may be credited toward the minimum wage for tips earned.
到国外公干出差的人可获得订做西服的特别津贴。
Status Offline People, usually those taking official trips abroad, were given a special allowance to have suits tailor-made.
然而，税收减免及其他特别津贴的问题在于它们使税收体系复杂化并扭曲了激励机制。
The problem with tax breaks and other subsidies, however, is that they complicate the tax system and distort incentives.
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