Constant sets

To establish a view for the individual income tax rate worksheet:

Level Taxable Income Tax Rate Deduction
1 500 5% 0
2 2000 10% 25
3 5000 15% 125
4 20000 20% 375
    CREATE VIEW tax_rate AS
         SELECT 1 level, 500 payable_inc, 0.05 tax_rate, 0 deduction
         FROM dual UNION
         SELECT 2, 2000, 0.1, 25 FROM dual UNION
         SELECT 3, 5000, 0.15, 125 FROM dual UNION
         SELECT 4, 20000, 0.2, 375 FROM dual

The text-style SQL code cannot neatly align the constants presented in the table.

A B C D
1 1 500 5% 0
2 2 2000 10% 25
3 3 5000 15% 125
4 4 20000 20% 375
5 =create(level,payable_inc,tax_rate,deduction).record([A1:D4])

The grid-style esProc code displays the data in a more intuitive and neater way.

In order to simplify the SQL statement as much as possible in the examples, the window functions of SQL 2003 standard are widely used, and accordingly the Oracle database syntax which has best support for SQL 2003 is adopted in this essay.