CREATE TABLE IF NOT EXISTS `tbl_results` (
`id` int(10) unsigned NOT NULL,
  `results_date` int(11) NOT NULL,
  `user_id` int(11) NOT NULL,
  `comission` float NOT NULL,
) 

INSERT INTO `tbl_results` (`id`, `results_date`, `user_id`, `comission`) VALUES
(1, 1417546758, 70, 16,),
(2, 1417547530, 70, 16,),
(3, 1417547577, 71, 15),

CREATE TABLE IF NOT EXISTS `tbl_payment` (
`id` int(11) unsigned NOT NULL,
  `user_id` int(11) NOT NULL,
  `date_payment` int(11) NOT NULL,
  `summa` float NOT NULL,
)

INSERT INTO `tbl_payment` (`id`, `user_id`, `date_payment`, `summa`) VALUES
(1, 70, 1417612651, 50),
(2, 70, 1416748651, 50), //это ноябрь, остальные декабрь
(3, 70, 1417612651, 50);

	SELECT `t`.`user_id` AS `id`, 
	DATE_FORMAT(FROM_UNIXTIME(results_date),"%M,%Y ") as dates, 
	sum(comission) as sumComission, 
	sum(payment.summa) as sumPayments 
	FROM `tbl_results` `t` 
	LEFT JOIN `tbl_payment` `payment` ON (DATE_FORMAT(FROM_UNIXTIME(t.results_date),"%M,%Y")=DATE_FORMAT(FROM_UNIXTIME(payment.date_payment),"%M,%Y") and (t.user_id=payment.user_id or payment.user_id is null)) 

	GROUP BY date_format(date_add(results_date, interval 1 month),"%m-%Y "),t.user_id 

	create view statistic as
	SELECT `t`.`partner_id` AS `t0_c2`, 
	DATE_FORMAT(FROM_UNIXTIME(t.results_date),"%M,%Y ") as dates, 
	sum(t.comission) as comission ,
	sum(payment.summa) as sum sumPayments
	FROM `tbl_results` `t` , `tbl_payment` `payment`
	where 

		DATE_FORMAT(FROM_UNIXTIME(t.results_date),"%M,%Y")=DATE_FORMAT(FROM_UNIXTIME(payment.date_payment),"%M,%Y")

GROUP BY date_format(date_add(FROM_UNIXTIME(t.results_date), interval 1 month),"%m-%Y "),t.partner_id 

	SELECT 
		`t`.`user_id` , 
		DATE_FORMAT(FROM_UNIXTIME(t.results_date),"%M,%Y ") as dates, 
		sum(t.comission) as comission ,
		paymentJoin.paySumm
	FROM `tbl_results` `t`
        LEFT JOIN (
		SELECT 
			user_id as userid,
			SUM(payment.summa) as paySumm,
			DATE_FORMAT(FROM_UNIXTIME(payment.date_payment),"%M,%Y ") as datePayment
		FROM `tbl_payment` `payment`
		GROUP BY date_format(date_add(FROM_UNIXTIME(payment.date_payment), interval 1 month),"%m-%Y "),payment.user_id 
	) paymentJoin ON (DATE_FORMAT(FROM_UNIXTIME(t.results_date),"%M,%Y ")=paymentJoin.datePayment and t.user_id=paymentJoin.userid)
	GROUP BY date_format(date_add(FROM_UNIXTIME(t.results_date), interval 1 month),"%m-%Y "),t.user_id 	
	union
	SELECT 
		`paymentJoin`.`userid` , 
		paymentJoin.datePayment, 
		sum(t.comission) as comission ,
		paymentJoin.paySumm
	FROM `tbl_results` `t`
        right JOIN (
		SELECT 
			user_id as userid,
			SUM(payment.summa) as paySumm,
			DATE_FORMAT(FROM_UNIXTIME(payment.date_payment),"%M,%Y ") as datePayment
		FROM `tbl_payment` `payment`
		GROUP BY date_format(date_add(FROM_UNIXTIME(payment.date_payment), interval 1 month),"%m-%Y "),payment.user_id 
	) paymentJoin ON (DATE_FORMAT(FROM_UNIXTIME(t.results_date),"%M,%Y ")=paymentJoin.datePayment and t.user_id=paymentJoin.userid)
	GROUP BY date_format(date_add(FROM_UNIXTIME(t.results_date), interval 1 month),"%m-%Y "),t.user_id

create view r_statistic as (
SELECT 
	`t`.`user_id` as user_id, 
	DATE_FORMAT(FROM_UNIXTIME(t.results_date),"%M,%Y ") as dates, 
	sum(t.comission) as comission ,
	NULL as sumPayments
FROM `tbl_results` `t`
GROUP BY date_format(date_add(FROM_UNIXTIME(t.results_date), interval 1 month),"%m-%Y "),t.user_id 	
)

create view p_statistic as (
SELECT 
	`t`.`user_id` as user_id, 
	DATE_FORMAT(FROM_UNIXTIME(t.date_payment),"%M,%Y ") as dates, 
	NULL as comission ,
	sum(t.summa) as sumPayments
FROM `tbl_payment` `t`
GROUP BY date_format(date_add(FROM_UNIXTIME(t.date_payment), interval 1 month),"%m-%Y "),t.user_id 	
)

select r.user_id, r.dates, r.comission, p.sumPayments from r_statistic r
LEFT OUTER JOIN p_statistic p ON p.user_id=r.user_id and r.dates=p.dates
union
select p.user_id, p.dates, r.comission, p.sumPayments from r_statistic r
RIGHT OUTER JOIN p_statistic p ON p.user_id=r.user_id and r.dates=p.dates