declare @xml xml
set @xml = '<root>
	<tax_office_legal>7811</tax_office_legal>
	<city_type type = "string">г</city_type>
	<settlement_fias_id></settlement_fias_id>
	<settlement_type_full></settlement_type_full>
	<qc_complete></qc_complete>
	<house_type_full type = "string">дом</house_type_full>
	<area_with_type></area_with_type>
	<square_meter_price></square_meter_price>
	<house>120</house>
</root>';

declare @sql varchar(max);

with t as
(
 select
  row_number() over (order by 1/0) as rn,
  t.n.value('local-name(.)', 'varchar(100)') as field_name,
  nullif(t.n.value('.', 'varchar(100)'), '') as field_value,
  case when t.n.value('@type', 'varchar(100)') = 'string' then 1 else 0 end as is_string
 from
  @xml.nodes('/root/*') t(n)
)
select
 @sql = 
 'insert into MyTable ' + 
 '(' + stuff(a.x.value('.', 'varchar(max)'), 1, 2, '') + ')' +
 ' values ' +
 '(' + stuff(b.x.value('.', 'varchar(max)'), 1, 2, '') + ');'
from
 (select ', ' + quotename(field_name) from t order by rn for xml path(''), type) a(x) cross apply
 (
  select
   ', ' + 
   case
    when field_value is null then 'null'
    when is_string = 1 then quotename(field_value, '''')
    else field_value
   end
  from
   t
  order by
   rn
  for xml path(''), type
 )b(x);

 print @sql;
 exec(@sql);