Você quis dizer: transformar XML em colunas transform XML into columns

If you want the data as row(s) with all values in, use the approach Sven demonstrated above.

If you want key / value form (a row per element / attribute), here's an approach using recursive XQuery written by @odie_63

with xml_test(the_xml) as (

  select xmltype(q'[<?xml version="1.0" encoding="utf-8"?><ORDERS><ORDER CMD="calculate2"><INFORMANTE_EST_CODIGO>157162410</INFORMANTE_EST_CODIGO><SIS_CODIGO>XPTO</SIS_CODIGO><IND_USA_IF_CALC_IMP>S</IND_USA_IF_CALC_IMP><IND_ENTRADA_SAIDA>S</IND_ENTRADA_SAIDA><EDOF_CODIGO>NFE</EDOF_CODIGO><DT_FATO_GERADOR_IMPOSTO>13/07/2016</DT_FATO_GERADOR_IMPOSTO><DT_REF_CALC_IMP>18/05/2016</DT_REF_CALC_IMP><IND_NACIONAL_ESTRANGEIRA>N</IND_NACIONAL_ESTRANGEIRA><UF_CODIGO_DESTINO>MG</UF_CODIGO_DESTINO><UF_CODIGO_ORIGEM>SP</UF_CODIGO_ORIGEM><MUN_PRES_SERVICO>3550308</MUN_PRES_SERVICO><NOP_CODIGO>E949.04</NOP_CODIGO><PFJ_CLASSIFICATION><PFJ_CLASS><CLASSE_PFJ_EMITENTE/><ELEMENTO_PFJ_EMITENTE/></PFJ_CLASS></PFJ_CLASSIFICATION><IND_ORGAO_GOVERNAMENTAL>N</IND_ORGAO_GOVERNAMENTAL><IND_CONTR_ICMS>N</IND_CONTR_ICMS><IND_CONTR_IPI>N</IND_CONTR_IPI><IND_SUBSTITUTO_ICMS>N</IND_SUBSTITUTO_ICMS><IND_SIMPLES_NACIONAL>N</IND_SIMPLES_NACIONAL><IND_INSCRICAO_SUFRAMA>N</IND_INSCRICAO_SUFRAMA><IND_FISICA_JURIDICA>F</IND_FISICA_JURIDICA><ERRO/><MENSAGEM_FISCAL/><VL_TOTAL_BASE_ICMS_PART_DEST/><VL_TOTAL_ICMS_PART_DEST/><VL_TOTAL_BASE_ICMS_PART_REM/><VL_TOTAL_ICMS_PART_REM/><ORDERLINE><IDF_NUM>1</IDF_NUM><PRECO_TOTAL>10000.00</PRECO_TOTAL><PRECO_UNITARIO>10000.00</PRECO_UNITARIO><QTD>1</QTD><IND_VL_PIS_COFINS_NO_PRECO>S</IND_VL_PIS_COFINS_NO_PRECO><IND_VL_ICMS_NO_PRECO>S</IND_VL_ICMS_NO_PRECO><FIN_CODIGO>USO</FIN_CODIGO><OM_CODIGO>0</OM_CODIGO><MERC_CLASSIFICATION><MERC_CLASS><ELEMENTO_MERCADORIA>A_GEN_STANDARD</ELEMENTO_MERCADORIA><CLASSE_MERCADORIA>PTC</CLASSE_MERCADORIA></MERC_CLASS></MERC_CLASSIFICATION><NBM_CODIGO>4901.91.00</NBM_CODIGO><SUBCLASSE_IDF>M</SUBCLASSE_IDF><VL_TRIBUTAVEL_DIFA/><MENSAGEM_FISCAL/><CFOP_CODIGO/><VL_IMPOSTO_PIS/><VL_BASE_PIS/><VL_ALIQ_PIS/><STA_CODIGO/><VL_IMPOSTO_COFINS/><VL_BASE_COFINS/><VL_ALIQ_COFINS/><STN_CODIGO/><VL_ICMS/><VL_BASE_ICMS/><ALIQ_ICMS/><STC_CODIGO/><ALIQ_DIFA_ICMS_PART/><ALIQ_ICMS_FCP/><VL_ICMS_FCP/><VL_BASE_ICMS_PART_DEST/><ALIQ_ICMS_PART_DEST/><PERC_ICMS_PART_DEST/><VL_ICMS_PART_DEST/><VL_BASE_ICMS_PART_REM/><ALIQ_ICMS_PART_REM/><PERC_ICMS_PART_REM/><VL_ICMS_PART_REM/><VL_STF/><VL_BASE_STF/><ALIQ_STF/><CEST_CODIGO/><VL_ISS/><VL_BASE_ISS/><ALIQ_ISS/><STI_CODIGO/><VL_IPI/><VL_BASE_IPI/><ALIQ_IPI/><STP_CODIGO/></ORDERLINE></ORDER></ORDERS>doc

  from dual

)

select x.*

from xml_test t

  , XMLTable(

    'declare function local:getChildren($e as node(), $pID as xs:string?) as element()*

      {

        for $i at $p in $e/(child::*|attribute::*)

        let $ID := if ($pID) then concat($pID,".",$p) else "1"

        return element r

        {

          element node_id {$ID}

        , element parent_node_id {$pID}

        , element node_name {name($i)}

        , if ($i instance of attribute())

            then ( element node_value {data($i)}, element node_kind {"attribute"} )

            else ( element node_value {$i/text()}, element node_kind {"element"} )

        }

        | local:getChildren($i,$ID)

      }; (:

      local:getChildren($d,())'

      passing t.the_xml as "d"

      columns node_id        varchar2(100)   path 'node_id'

            , node_name      varchar2(30)    path 'node_name'

            , node_value      varchar2(2000) path 'node_value'

            , parent_node_id  varchar2(100)  path 'parent_node_id'

            , node_kind      varchar2(30)    path 'node_kind'

    ) x

;

;