当年第一天到最后一天
select trunc(sysdate,'YYYY'),add_months(trunc(sysdate,'YYYY'),12)-1, from dual t
去年第一天到今年最后一天
BETWEEN
(select trunc(add_months(trunc(sysdate, 'YYYY'), -12)) FROM dual t)
AND (SELECT add_months(trunc(sysdate, 'YYYY'), 12) - 1 from dual t)