从理论角度看:

标签是给定修订的符号名称。它们总是指向相同的对象(通常是:指向相同的修订);它们不会改变。 分支是开发线的象征性名称。在分支的顶部创建新的提交。分支指针自然地向前移动，指向越来越新的提交。

从技术角度看:

tags reside in refs/tags/ namespace, and can point to tag objects (annotated and optionally GPG signed tags) or directly to commit object (less used lightweight tag for local names), or in very rare cases even to tree object or blob object (e.g. GPG signature). branches reside in refs/heads/ namespace, and can point only to commit objects. The HEAD pointer must refer to a branch (symbolic reference) or directly to a commit (detached HEAD or unnamed branch). remote-tracking branches reside in refs/remotes/<remote>/ namespace, and follow ordinary branches in remote repository <remote>.

参见gitglossary manpage:

branch A "branch" is an active line of development. The most recent commit on a branch is referred to as the tip of that branch. The tip of the branch is referenced by a branch head, which moves forward as additional development is done on the branch. A single git repository can track an arbitrary number of branches, but your working tree is associated with just one of them (the "current" or "checked out" branch), and HEAD points to that branch. tag A ref pointing to a tag or commit object. In contrast to a head, a tag is not changed by a commit. Tags (not tag objects) are stored in $GIT_DIR/refs/tags/. [...]. A tag is most typically used to mark a particular point in the commit ancestry chain. tag object An object containing a ref pointing to another object, which can contain a message just like a commit object. It can also contain a (PGP) signature, in which case it is called a "signed tag object".

简单的答案是:

分支机构: 每次提交到存储库时，当前分支指针都会移动

but

标签:标签指向的提交没有改变，事实上标签是该提交的快照。

我们使用

开发环境中的分支用于特性开发或错误修复 功能分支上测试环境的轻量级标记 release/prd的注释标记(主要分支)

在每个带注释的标签之后，所有的特征分支都从主分支中重新建立基础。

正如其他人所说，分支是一条开发线，随着更新提交的到来，头部会向前移动。这是功能开发的理想选择。

轻量级标签固定于特定的提交，这使得创建内部版本并让qa团队在开发完成后测试功能成为理想的选择。

注释标记非常适合从发布到生产，因为我们可以在将测试的特性分支合并到主分支(稳定)时添加正式的消息和其他注释。

最好的解释似乎是标签充当只读分支。您可以使用分支作为标记，但您可能会无意中使用新的提交更新它。只要标签存在，它们就保证指向相同的提交。

Git寓言解释了典型的DVCS是如何创建的，以及它们的创造者为什么要这样做。另外，你可能想看看Git for Computer Scientist;它解释了Git中每种类型的对象的功能，包括分支和标记。

树枝是木头做的，从树干上长出来。标签由纸(木材的衍生品)制成，像圣诞装饰品一样挂在树上的各个地方。

您的项目是树，您将添加到项目中的特性将在分支上生长。答案是分支。