create table hrsa_acct_tax_agent
(
  id bigint primary key ,
  create_time datetime,
  update_time datetime,
  creator bigint,
  delete_type int default 0,
  tenant_key nvarchar(10),
  salary_acct_record_id bigint,
  tax_agent_id bigint,
  salary_month datetime,
  tax_cycle datetime,
income_category nvarchar(100)
)
GO

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)
GO