The Chinese New Year is coming, and the school has already had winter vacation, and Jiang Xun is not in a hurry to leave school. ←,

As a teacher in this village primary school with only eight teachers in total, Jiang Xun's turn to stay on duty during the winter vacation, and he has to be on duty until the 26th day of the twelfth lunar month.

There are eight teachers in this village primary school, and even the principal and the rest of the teachers are all private teachers. Although they are private teachers, they also eat public food. In the eyes of the people in several nearby villages, the children's teachers are still public families, which is amazing. As private teachers, their income is far from being public teachers, but it has already satisfied Jiang Xun.

Jiang Xun was just an old boy who didn't even have the fame of scholars. He had never had any other skills in the past. In the past, he could not do anything except studying and doing eight-legged essays. He was in his thirties and had to rely on his mother and wife to weave cloth and sew to make money to support his family. He was always ridiculed as an old master, and he lived a cowardly life and was very down-and-out life.

But now, Jiang Xun has a monthly salary of 5 yuan per month, and there is a canteen in the school, which includes food and accommodation. In addition, the school also has two sets of clothes every semester, which is worth a lot. Not to mention, there are basically bonuses and other subsidies such as attendance every month, which is about two yuan per month.

He can get seven silver dollars a month, and basically no expense is needed. Although the school is in an old yard, the place is not small. Each teacher is assigned two rooms. Jiang Xun also brought his family here. His son followed him to study, and his wife was responsible for cooking and cleaning at the school. He could get three silver dollars a month. His mother planted some vegetables behind the house and raised some chickens and ducks. Spinning and weaving cloth to make some subsidies for the family.

Of course, the best place to be a teacher is that there are winter and summer vacations, and there are also salary during the holidays. There are more than 100 children in the village primary school, and eight teachers have quite a few classes. Fortunately, they have double breaks every week. After class every day, Jiang Xun likes to watch the newspapers ordered by the school under the lights. Sometimes when inspiration comes, he will also write his own articles with a pen. He also often sends manuscripts to various newspapers.

Although the wife often says that the husband's contribution fee is more than the manuscript fee, Jiang Xun's mother is very supportive of her son's submission. Even if she writes more than a dozen articles, she can only record them once occasionally, and is still some tabloids. However, Jiang Xun's mother is also very happy and thinks that the things her son can be printed in newspapers and seen by countless people, which is quite amazing. As for the money to write articles and stamps, it is not important. Even if she loses money, it is worth writing. Moreover, although her son does not hire many articles, there are still two or three articles that can be hired every month. Apart from the money to stamps, it can still make one or two yuan.

One or two yuan. In the past, their family couldn't earn so much in a month.

Jiang Xun was really satisfied with this kind of life. His biggest hope now is to be able to get a scholar one day, or be able to get a fellow scholar, so that he can go to a normal school to study, and when he comes back, he will be a public teacher, and at least get a basic salary of eight silver dollars a month. He can even be transferred to the township or even the county to teach.

Today is the 24th day of the twelfth lunar month, the Little New Year.

Northerners are used to celebrating the New Year on the 23rd day of the 12th lunar month, but in the south, they mostly send the Kitchen God to heaven on the 24th lunar month and then clean the New Year.

The year has not passed, but the school has already paid the salary for the twelfth lunar month in advance during the winter vacation. As usual, December is double salary, and there is even a year-end bonus. Together, Jiang Xun's salary and bonus in advance are 30 yuan. He even paid a lot of benefits, including five kilograms of cotton, ten kilograms of meat and twenty kilograms of fish, and a bag of oranges.

In addition, the students' parents also sent many New Year gifts. Students do not need money to study at school, and even free lunch at noon, and the teachers do not collect any training. However, parents are still very grateful to the teachers who teach their children to study. During the New Year, they always have to give some gifts. Perhaps it is not valuable, just a few eggs or fresh evacuation at home, or fish they cook at home.

If parents give gifts that are heavy, teachers will never accept. This is what has been mentioned many times above. However, there are many children who teach you, a few eggs and two fish in your house. Together, there are still many. Eight teachers took out some of them and went to Shanghe County in the township and gave the leaders a New Year gift. They are all local products and not many, so the superiors did not refuse.

The remaining ones were divided by eight teachers, and even Jiang Xun's wife was divided by one because of cooking at school.

"This year our family actually has more money to buy salt than pay taxes."

Jiang Xun has the habit of writing diaries and keeping accounts, and will write down all the income and expenses. By the end of the year, Jiang Xun has also made a financial summary for this year.

As a result, I unexpectedly found that the family spends very little this year, and the biggest expense is the money to buy salt.

Jiang Xun's family of six, Jiang Xun and his wife both work in school, so they are fed by the school, but the old mother and three children open fire by themselves. Jiang Xun's family still has several acres of land, which is not owned by his family, but his family has land, which means they have the right to rent the land for those acres. However, his family does not cultivate it himself, so the land is transferred to others. Every year, the tenant rent is collected and the rent is handed over to the landlord's family with land bones, and a part of it can be left, which can basically satisfy the food for the mother and three children.

As a tenant, he had to bear part of the land rent, but not much of it, and the landlord and another tenant also had to bear part of it. Nowadays, the land tax is relatively fixed. After the acres are distributed, the land tax is less than one-fifth of the output of acre. The part he had to bear was even less. Now there are no other messy fire consumption or extra payments. Therefore, the tax that Jiang Xun had to bear for rent was very low, and it could be ignored.

But this year, it is really a lot of money to buy salt. The four people usually have salt, pickled pickles, bacon, salted fish, etc. The family bought a total of 50 kilograms of salt and 30 cents a kilogram of salt a year. It costs 1 yuan and 50 cents of silver dollars to buy salt.

The couple ate from school, the food they ate from the mother and the children were the food they collected and rented, and the vegetables were mainly grown by themselves, so they basically didn't cost money, but they spent 1.5 yuan to buy salt.

It's much more than the little land tax he paid.

"The price of salt is indeed expensive, but the salt is really good now. Snow-white fine salt, like powder, can be bought in the past. But it is not so good. It is black, coarse and sand. The taste is bitter. Thirty cents per pound is worth this price. Besides, everything has increased in the past two years, but the grain and salt have not increased."

Jiang Xun recorded the number of 1,500 salt in his account book and shook his head. He knew very well that salt itself was not valuable, and salt was taken directly from the sea. He used to say that he wanted to buy a firewood to cook salt. Now he heard that he would use salt to dry salt directly in the salt field and then process and refine it, which was much more efficient.

However, salt has been a national specialty since ancient times. Salt is actually a disguised head tax. After all, everyone has to eat salt. In the Song Dynasty, the income from the two taxes in the imperial court was only more than 20 million guan, while the commercial tax was only about 10 million. However, the salt monopoly can earn more than 40 million guan every year, which is more than twice the two taxes.

However, compared with the current imperial court, the tax revenue was the most important Song Dynasty in the past, especially the Southern Song Dynasty, which was far from the Han Dynasty. Not to mention the annual income of the imperial court in the newspapers, it was just one salt. The imperial court's annual salt tax reached 60 million silver dollars in a year.

Sixty million silver dollars seem to be less than 40 million guan, but in addition to salt tax, the court's salt affairs also have income tax in the production, sales and operation process, and there are still several million a year.

The tea and wine monopoly in the Song Dynasty also made a lot of profits, and it was around 10 million in the Southern Song Dynasty. However, there were cigarettes in the imperial court, so the tax revenue in this regard was only high or low.

As for the court's land tax, it was much more than that of the Southern Song Dynasty. After all, compared with the Han Dynasty, the area of ​​cultivated land in the Han Dynasty was several times that of the Southern Song Dynasty. Moreover, there was no hidden land or privileged tax-free land. In addition, there was a stall to earn acres, and the land tax revenue was more than ten times that of the Song Dynasty's two tax revenue.

However, for Jiang Xun, the court's annual fiscal revenue was 2 billion yuan. Even in addition to the income from the war, various taxes were still amazing, but these had nothing to do with him.

Jiang Xun's income this year is more than 100 yuan, and his wife has dozens of yuan, all of which have reached an astonishing number of nearly 200 silver dollars.

But the tax he paid was just that little land tax, and it didn't have a silver dollar in total, accounting for less than 20% of their income. The personal income tax was levied from the monthly income of ten silver dollars. His current basic salary was only 5 yuan, which was not enough to be tax-free.

Of course, if you count it carefully, their family also pays taxes. For example, the salt he bought contains the salt tax in the five silver dollars. The real salt price is ten cents per kilogram, but the salt tax is twenty cents. The salt tax is directly added to the salt price, but there is no other levy. This is equivalent to the salt tax they paid for the salt when they bought salt.

In addition, there are tea, sugar, cloth, etc. they purchased. Basically, every item they purchased. In fact, the court has already levied a tax from the merchants when the goods are transferred. Then the price of the goods is increased, and the tax has been included in the price of the goods. In the end, the tax is transferred to them who consume. But everything is not obvious, and this tax is only available when you buy it, and it is not calculated separately.

Compared with the past method of collecting taxes by cap and household taxes by household taxes, this tax method is obviously more reasonable. More consumption is more taxed, and less tax is paid without realizing it. The less consumption is, the less tax will naturally be less taxed. Just like his family’s landlords have more land and more taxes.

Moreover, there is no labor service, and the money for Ding Yin is gone. There is no need to work hard or pay money for exemption from service. This is the best point.

The biggest expenses of Jiang Xun's family last year were salt expenses, followed by tea expenses, and tobacco, alcohol, sugar, oil and other items were also quite a lot. But after careful calculations, the family's expenses were still not large, not more than ten yuan.

Looking at the nearly 200 yuan in the family's surplus of income and expenditure, Jiang Xun couldn't help laughing.

"Take more cloth this year. Everyone in the family will make new clothes, buy one person and buy some new boots, and the mother and wife will also give the pullover."

"The school has just handed out a piece of cloth and five kilograms of cotton, which are enough to make several new clothes, so why don't you buy it again?"

"Mom, you haven't made new clothes in several years. This time you must do it. Each of them has to do it. A few children also have to do it. Now it's not as good as before. Since you have money, you have to wear it more decent."

Jiang Xun calculated that the family's income this year was nearly 200 silver dollars. Based on the current two yuan per leu of rice, the family's income this year could buy 100 leu of rice. This income is almost as good as the salary of the magistrate in the past.

Although I am just a private teacher, I enjoyed the income and treatment of the magistrate in the past. I naturally can’t sting my money. I am also a role model for others. My mother, wife and children must have some physical clothes.

"It's wet and cold in the south. Let's buy some wool thread and knit sweaters and trousers. Principal Wang bought it last time, and the wool sweater I knitted was so warm." To be continued.
Chapter completed!