Common ground:
DIV tags and SPAN tags treat some content as a whole, for example, hiding it as a whole and moving it as a whole. Something like a box. Doing this can streamline the code and improve efficiency.
Differences:
1. div puts the content into a rectangular block, and moving it at will will affect the layout. Span only defines the content as a whole and operates it without affecting the layout and display.
2. div is generally used for typesetting, while span is generally used for local text styling.