下列关于个人独资企业表述正确的是
A.个人独资企业本质上是自然人
B.个人独资企业可以委托他人管理,投资人对受托人的限制可以对抗善意第三人
C.个人独资企业必须缴纳企业所得税
D.个人独资企业可以申请破产
正确答案是A
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