INSERT IGNORE INTO `user_setting` (`user_id`, `key`, `value`)
SELECT
  `user`.`id`,
  'TAGS',
  `system_setting`.`value`
FROM `user`
JOIN `system_setting` ON `system_setting`.`name` = 'TAGS'
WHERE `system_setting`.`value` IS NOT NULL
  AND `system_setting`.`value` != ''
  AND `system_setting`.`value` != '{}';
