Tag name:
<xsl:value-of select="name(.)"/>
Attribute name of the first (!) attribute. If you have more attributes, you'd have to choose a different approach
<xsl:value-of select="name(@*[1])"/>
Both expressions would then be used in a template matching your input elements. e.g.
<xsl:template match="*">
<xsl:element name="AAA">
<!-- ... -->
</xsl:element>
</xsl:template>
This is probably one of the shortest solutions:
<xsl:stylesheet version="1.0"
xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
<xsl:output omit-xml-declaration="yes" indent="yes"/>
<xsl:strip-space elements="*"/>
<xsl:template match="*/*|@*">
<AAA>
<xsl:value-of select="name()"/>
</AAA>
<xsl:apply-templates select="@*"/>
</xsl:template>
</xsl:stylesheet>
when this transformation is applied on the following XML document (your fragment wrapped into a top element):
<things>
<apple color="red"/>
<banana color="yellow"/>
<sugar taste="sweet"/>
<cat size="small"/>
</things>
the wanted, correct result is produced:
<AAA>apple</AAA>
<AAA>color</AAA>
<AAA>banana</AAA>
<AAA>color</AAA>
<AAA>sugar</AAA>
<AAA>taste</AAA>
<AAA>cat</AAA>
<AAA>size</AAA>
Output the name of an element or attribute using one of name() or local-name():
<xsl:value-of select="name()"/>
<xsl:value-of select="local-name()"/>
Assume this document:
<root>
<apple color="red"/>
<banana color="yellow"/>
<sugar taste="sweet"/>
<cat size="small"/>
</root>
Then this stylesheet:
<xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
<xsl:output method="xml" indent="yes" omit-xml-declaration="yes"/>
<xsl:template match="/">
<root>
<xsl:apply-templates select="/*/*"/>
<xsl:apply-templates select="/*/*/@*"/>
</root>
</xsl:template>
<xsl:template match="*|@*">
<AAA><xsl:value-of select="local-name()"/></AAA>
</xsl:template>
</xsl:stylesheet>
Produces:
<root>
<AAA>apple</AAA>
<AAA>banana</AAA>
<AAA>sugar</AAA>
<AAA>cat</AAA>
<AAA>color</AAA>
<AAA>color</AAA>
<AAA>taste</AAA>
<AAA>size</AAA>
</root>
Notice that both elements and attributes are handled by the same template.