Article 7 the tax-free income refers to the following incomes which are included in the total income amount.

第七条收入总额中的下列收入为不征税收入。

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This money is generally received by the beneficiaries free from income tax.

这些资金通常是由受益人享用的，它们都不需要付所得税。

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The expenses or property arising from the use of the tax-free income of an enterprise shall not be deducted and may not be depreciated or amortized.

企业的不征税收入用于支出所形成的费用或者财产，不得扣除或者计算对应的折旧、摊销扣除。

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The kicker is that earnings and withdrawals are supposed to be free of income tax.

FORBES: Fact and Comment

If you want, you can leave the whole Roth to your heirs free of income tax.

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But because the profit has been taxed already at the company level those dividends are now received tax free by basic rate income tax payers.

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