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【多选题】
中国公民为境内甲公司技术人员,2018年12月有关收支情况如下:(1)取得基本工资20 000元,全勤奖200元,季度效益奖3 600元,加班补贴500元。(2)取得境内A上市公司售股股息6 000元,该股票于当月转让,持有期限为5个月。(3)取得企业债券利息3 000元;取得机动车保险赔偿款40 000元;参加有奖竞赛活动取得奖金2 000元;电台抽奖获得价值5 000元免费旅游一次。(4)出租住房,取得租金收入3 000元,发生相关税费168元,修缮费2 000元。要求:根据上述资料,不考虑其他因素,分析回答下列小题。(3)的下列所得中,应交个人所得税的是( )。A.
取得机动车保险赔款40000元
B.
取得企业债券利息3000元
C.
电台抽奖获得价值5000元免费旅游一次
D.
参加有奖竞赛活动取得奖金2000元
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