Depends on the plugin you want to create really but ultimately you should follow the WordPress Plugin Handbook / Best Practices.
You’ll want to start with the WordPress Plugin Boilerplate ( tutorial ) or WordPress Plugin Boilerplate Generator ( tutorial ).
Also, a general search for wp boilerplate plugin should get you on your way.
As for the database part, you just need the structure to start with then find specific code to interact w/databases.
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