-- Init empty temp table with same column/type/precisions as target table
SELECT      TOP 0 *
INTO        #TempTable
FROM        [LinkedServer].[TargetDatabase].[dbo].[TargetTable] WITH (READUNCOMMITTED);

-- Calculate current day data set and insert into temp table
WITH [AggregatedData] AS (
    -- Not important, just know we're joining/grouping/summing some values here
)
INSERT INTO #TempTable
            ([Date]         -- DATE
            ,[StoreId]      -- INT
            ,[ItemId]       -- VARCHAR(20)
            ,[UnitId]       -- VARCHAR(10)
            ,[Price]        -- DECIMAL(38, 20)
            ,[Quantity])    -- DECIMAL(38, 20)
SELECT      [Date]
            ,[StoreId]
            ,[ItemId]
            ,[UnitId]
            ,[Price]
            ,[Quantity]
FROM        [AggregatedData] WITH (READUNCOMMITTED)
WHERE       [Date] = @CurrentDate;

-- Delete records from target table that don't exist in our temp data set
DELETE      tgt
FROM        [LinkedServer].[TargetDatabase].[dbo].[TargetTable] tgt WITH (READUNCOMMITTED)
WHERE       tgt.[Date] = @CurrentDate
            AND NOT EXISTS(
                SELECT  1
                FROM    #TempTable src WITH (READUNCOMMITTED)
                WHERE   src.[Date] = tgt.[Date]
                        AND src.[StoreId] = tgt.[StoreId]
                        AND src.[ItemId] = tgt.[ItemId]
                        AND src.[UnitId] = tgt.[UnitId]
                        AND src.[Price] = tgt.[Price]
                        AND src.[Quantity] = tgt.[Quantity]);

-- Insert records from temp table to target table that don't already exist there
INSERT INTO [LinkedServer].[TargetDatabase].[dbo].[TargetTable]
            ([Date]
            ,[StoreId]
            ,[ItemId]
            ,[UnitId]
            ,[Price]
            ,[Quantity])
SELECT      [Date]
            ,[StoreId]
            ,[ItemId]
            ,[UnitId]
            ,[Price]
            ,[Quantity]
FROM        #TempTable src WITH (READUNCOMMITTED)
WHERE       NOT EXISTS(
                SELECT  1
                FROM    [LinkedServer].[TargetDatabase].[dbo].[TargetTable] tgt WITH (READUNCOMMITTED)
                WHERE   src.[Date] = tgt.[Date]
                        AND src.[StoreId] = tgt.[StoreId]
                        AND src.[ItemId] = tgt.[ItemId]
                        AND src.[UnitId] = tgt.[UnitId]
                        AND src.[Price] = tgt.[Price]
                        AND src.[Quantity] = tgt.[Quantity]);

-- Cleanup
IF OBJECT_ID('tempdb..#TempTable') IS NOT NULL DROP TABLE #TempTable