Item A is correct: a partnership fund is essentially a partnership.

The statement in item B is incorrect, and the statement in item D is correct: according to the provisions of China's tax law, a limited partnership enterprise is not a taxpayer of enterprise income tax, and the partners bear the tax obligation, which is conducive to avoiding double taxation.

Item C is correct: the general partner can act as the fund manager by himself or entrust a professional fund management institution to act as the fund manager.