SELECT [XML_Content].query('<root>{
   for $town in /root/actDate/district/town
   return
   <row townId = "{data($town/@townId)}" districtId="{data($town/../@districtId)}"/>
   }</root>')
FROM dbo.[Files]

<root>
  <row townId="0" districtId="0" />
  <row townId="79228162514264337593543950335" districtId="0" />
  <row townId="1" districtId="0" />
  <row townId="79228162514264337593543950334" districtId="79228162514264337593543950335" />
  <row townId="2" districtId="79228162514264337593543950335" />
  <row townId="79228162514264337593543950333" districtId="79228162514264337593543950335" />
  <row townId="3" districtId="1" />
  <row townId="79228162514264337593543950332" districtId="1" />
  <row townId="4" districtId="1" />
</root>