我想再补充两个论点:

An img tag is good if you need to resize the image. E.g. if the original image is 100px by 100 px, and you want it to be 80px by 80px, you can set the CSS width and height of the img tag. I don't know of any good way to do this using background-image. EDIT: This can now also be done with a background-image, using the background-size CSS3 attribute. Using background-image is good when you need to dynamically switch between sprites. E.g. if you have a button image, and you want a separate image displayed when the cursor is hovering over the element, you can use a background image containing both the normal and hover sprites, and dynamically change the background-position.

只是一个小的添加，你应该使用img标签，如果你想让用户能够“右键单击”和“save-image”/“save-picture”，所以如果你打算将图像作为资源提供给其他人。

使用背景图像将(据我所知在大多数浏览器上)禁用直接保存图像的选项。

如果你只想为页面上的特殊内容或仅为一个页面添加图像，你应该使用IMG标签，如果你想把图像放在多个页面上，那么你应该使用CSS背景图像。

我很惊讶没有人提到这个:CSS过渡。

你可以本地转换一个div的背景图像:

#some_div {
    background-image:url(image_1.jpg);
    -webkit-transition:background-image 0.5s;
    /* Other vendor-prefixed transition properties */
    transition:background-image 0.5s;
}

#some_div:hover {
    background-image:url(image_2.jpg);
}

这将保存任何类型的JavaScript或jQuery动画来淡化<img/>的src。

更多关于MDN转换的信息。

One more benefit from using the <IMG> tag is related to SEO - i.e. you can provide additional information about the image in the ALT attribute of the image tag, while there's no way to provide such information when specifying the image through CSS and in that case only the image file name may be indexed by search engines. The ALT attribute definitely gives the <IMG> tag SEO advantage over the CSS approach. That's why according to me it is better to specify the images you want to rank well in the image search results (e.g. Google Image Search) using the <IMG> tag.

与sanchothefat的回答大致相同，但从不同的角度。我总是问自己:如果我要完全从网站上删除样式表，剩下的元素只属于内容吗?如果是这样，我的工作做得很好。