请教:关于免税企业(一般纳税人)的增值税进项和销项怎么摆帐??

  请教:关于免税企业(一般纳税人)的增值税进项和销项怎么摆帐??(全免)
   因第一次涉及这方面的帐务,是:
   贷:主营业务收入 10000
   应交税费的明细怎么摆呢

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