select iRecord,ord,count(DISTINCT iRecord) from(select top 1000 iRecord,0 as ord from tblBoardRecord_1800000121_23 Where idCorp=1800000121 and iProject=23 and (field12 like '%非居民个人和无住所居民个人有关个人所得税%') UNION select top 1000 iRecord,1 as ord from tblBoardRecord_1800000121_23 Where idCorp=1800000121 and iProject=23 and (field2 like '%非居民个人和无住所居民个人有关个人所得税%')) a where irecord<>74819 group by iRecord,ord order by ord asc,iRecord desc
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