create table t(id int,tag varchar(100))
insert into t select 1,'飞机,大炮,轮船,火箭,火箭,飞机'
insert into t select 2,',,,,飞机,楼房,,,,,,'
insert into t select 3,',,,,,,,,,,'
insert into t select 4,',飞机,,火箭,,大炮'
insert into t select 5,'飞机,飞机,飞机,,'
go

create function f_str(@tag varchar(100))
returns varchar(100)
as
begin
    declare @str varchar(100)
    set @str=','
    set @tag=@tag+','

    while(charindex(',',@tag))>0
    begin
        if (charindex(left(@tag,charindex(',',@tag)),@str)=0)
            set @str=@str+left(@tag,charindex(',',@tag))
       
        set @tag=stuff(@tag,1,charindex(',',@tag),'')
    end
   
    set @str=case when len(@str)>1 then substring(@str,2,len(@str)-2) else '' end
   
    return @str
end
go

select id,dbo.f_str(tag) as tag from t
go

/*
id          tag
----------- -------------------------------
1           飞机,大炮,轮船,火箭
2           飞机,楼房
3          
4           飞机,火箭,大炮
5           飞机

*/

drop function f_str
drop table t
go