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【多选题】
下列关于合伙企业所得税的征收管理,正确的有( )。
A.
合伙企业是法人的,缴纳企业所得税
B.
合伙企业可以约定全部利润分配给某个合伙人
C.
合伙人是自然人的,缴纳个税
D.
合伙经营企业的经营所得和其他所得,采取先分后税的原则
E.
合伙企业的合伙人首先按合伙协议约定的分配比率确定应税所得
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