select 
 (select BraCode as 'td' for xml path(''), type),
 (select BraName as 'td' for xml path(''), type),
 (select BraPrefix as 'td' for xml path(''), type)
from Bra_Mst 
for xml path('tr')

 效果

<tr>
 <td>HKG</td>
 <td>Hong Kong</td>
 <td>HKG</td>
</tr>
<tr>
 <td>SHA</td>
 <td>Shanghai</td>
 <td>SHA</td>
</tr>

select 
 (select 'Problem' as th for xml path(''), type),
 (select 'Onset'  as th for xml path(''), type),
 (select 'Status' as th for xml path(''), type)
union all     
select 
 (select p.ProblemType   as 'td' for xml path(''), type),
 (select p.Onset      as 'td' for xml path(''), type),
 (select p.DiagnosisStatus as 'td' for xml path(''), type)
from tblProblemList p
where p.PatientUnitNumber = @PatientUnitNumber
for xml path('tr')