create table hrsa_acct_tax_agent
(
  id number primary key ,
  create_time date,
  update_time date,
  creator number,
  delete_type int default 0,
  tenant_key varchar2(10),
  salary_acct_record_id number,
  tax_agent_id number,
  salary_month date,
  tax_cycle date,
income_category varchar2(100)
);
/

insert into hrsa_acct_tax_agent(id, create_time, update_time, creator, tenant_key, salary_acct_record_id, income_category, tax_agent_id, salary_month, tax_cycle)
select id, create_time, update_time, creator, tenant_key, salary_acct_record_id, income_category, tax_agent_id, salary_month, tax_cycle
from hrsa_salary_acct_emp
where delete_type = 0
  and id in (select max(id) from hrsa_salary_acct_emp group by salary_acct_record_id, income_category, tax_agent_id, tax_cycle);
/