xmlns:ns1="urn:sng.uit.obr.sd.exchange".

exclude-result-prefixes="ns1"

copy-namespaces="no"

<?xml version="1.0" encoding="UTF-8"?> 
<ns1:mse_invoice_usd_out xmlns:ns1="urn:sng.uit.obr.sd.exchange"> 
<RETURN> 
<item> 
   <TYPE>I</TYPE> 
   <ID/> 
   <NUMBER> 000 </NUMBER> 
   <MESSAGE>aaa</MESSAGE> 
</item> 
<item> 
   <TYPE>W</TYPE> 
   <ID/> 
   <NUMBER> 302 </NUMBER> 
   <MESSAGE>bbb</MESSAGE> 
</item> 

</RETURN> 
</ns1:mse_invoice_usd_out>

<?xml version="1.0" encoding="UTF-8"?> 
<xsl:stylesheet xmlns:ns1="urn:sng.uit.obr.sd.exchange" 
            xmlns:xsl="http://www.w3.org/1999/XSL/Transform" 
            exclude-result-prefixes="ns1" 
            version="2.0" > 

<xsl:output method="xml" encoding="UTF-8" omit-xml-declaration="no" indent="yes"/> 
<xsl:param name="TABLE_NAME" /> 
    
   <xsl:template match="item"> 
      <xsl:element name="{$TABLE_NAME}"> 
         <xsl:for-each select="./*"> 
            <xsl:copy-of select="." copy-namespaces="no" xsl:exclude-result-prefixes="ns1"/> 
            <!--добавляю нужны мне элементы --> 
         </xsl:for-each> 
      </xsl:element> 
    </xsl:template> 
    
</xsl:stylesheet>

xmlns:ns1="urn:sng.uit.obr.sd.exchange"

<?xml version="1.0" encoding="UTF-8"?> 
<Z_KX_LOG_PUT> 
<TYPE xmlns:ns1="urn:sng.uit.obr.sd.exchange">I</TYPE> 
<ID xmlns:ns1="urn:sng.uit.obr.sd.exchange" /> 
<NUMBER xmlns:ns1="urn:sng.uit.obr.sd.exchange"> 000 </NUMBER> 
<MESSAGE xmlns:ns1="urn:sng.uit.obr.sd.exchange">aaa</MESSAGE> 
</Z_KX_LOG_PUT> 
<Z_KX_LOG_PUT> 
<TYPE xmlns:ns1="urn:sng.uit.obr.sd.exchange">W</TYPE> 
<ID xmlns:ns1="urn:sng.uit.obr.sd.exchange" /> 
<NUMBER xmlns:ns1="urn:sng.uit.obr.sd.exchange"> 302 </NUMBER> 
<MESSAGE xmlns:ns1="urn:sng.uit.obr.sd.exchange">bbb</MESSAGE> 
</Z_KX_LOG_PUT>