Taylor's remainder theorem states that a function differentiable at $0$ can be written as
$$
f(x)=f(0)+f'(0)x+h_1(x)x
$$
where $\lim_{x\rightarrow 0}h_1(x)=0$. Sometimes, this is written as
$$
f(x)=f(0)+f'(0)+\frac{f''(c)}{2}x^2
$$
for some $c$ in $(0,x)$, but the first formulation will be enough for our purposes. Specializing to $\sin$, we have
$$
\sin(x)=x+h_1(x)x,
$$
where $\lim_{x\rightarrow 0}h_1(x)=0$.
For the problem of interest, we use the polar transformation $x=r\cos(\theta)$ and $y=r\sin(\theta)$ to get
$$
\lim_{(x,y)\rightarrow (0,0)}\frac{x\sin(y)-y\sin(x)}{x^2+y^2}=
\lim_{r\rightarrow 0^+}\frac{r\cos(\theta)\sin(r\sin(\theta))-r\sin(\theta)\sin(r\cos(\theta))}{(r\cos(\theta))^2+(r\sin(\theta))^2}.
$$
The denominator simplifies to $r^2$ through the trigonometric identity $(\sin(\theta))^2+(\cos(\theta))^2=1$. For the numerator, we use the Taylor expansion to get that this limit is
$$
\lim_{r\rightarrow 0^+}\frac{r^2\cos(\theta)\sin(\theta)(1+h_1(r\sin(\theta)))-r^2\cos(\theta)\sin(\theta)(1+h_1(r\cos(\theta)))}{r^2}.
$$
The $r^2$'s cancel as well as terms in the numerator, so this simplifies to
$$
\lim_{r\rightarrow 0^+}\cos(\theta)\sin(\theta)(h_1(r\cos(\theta))-h_1(r\sin(\theta))).
$$
Since $\cos(\theta)$ and $\sin(\theta)$ are bounded between $-1$ and $1$ their product is also between $-1$ and $1$, so we can squeeze this limit between the following two limits:
$$
-\lim_{r\rightarrow 0^+}(h_1(r\cos(\theta))-h_1(r\sin(\theta)))\leq
\lim_{r\rightarrow 0^+}\cos(\theta)\sin(\theta)(h_1(r\cos(\theta))-h_1(r\sin(\theta)))\leq \lim_{r\rightarrow 0^+}(h_1(r\cos(\theta))-h_1(r\sin(\theta))).
$$
We know that $-r\leq r\cos(\theta)\leq r$ and $-r\leq r\sin(\theta)\leq r$ since $\cos(\theta)$ and $\sin(\theta)$ are both bounded between $-1$ and $1$. Therefore, using the squeeze theorem again,
$$
-\lim_{r\rightarrow 0^+} r\leq\lim_{r\rightarrow 0^+}r\cos(\theta)\leq\lim_{r\rightarrow 0^+}r
$$
and
$$
-\lim_{r\rightarrow 0^+} r\leq\lim_{r\rightarrow 0^+}r\sin(\theta)\leq\lim_{r\rightarrow 0^+}r.
$$
Since $\lim_{r\rightarrow 0^+}r=0$, all of the limits above exist and are equal to $0$.
Putting this all together, since $r\cos(\theta)$ and $r\sin(\theta)$ approach $0$ as $r$ approaches $0$ and $\lim_{x\rightarrow 0}h_1(x)=0$, we conclude that the arguments to the two copies of $h_1$ in the following expression are approaching $0$. Using the limit property that we know about $h_1$, we conclude that $h_1(r\cos(\theta))$ and $h_1(r\sin(\theta))$ both approach $0$, that is
$$
\lim_{r\rightarrow 0^+}(h_1(r\cos(\theta))-h_1(r\sin(\theta)))=0.
$$
By working backwards, we can see that the original limit is $0$.