Web应用程序是否需要HTML标头标签？

The question is, should we design applications/forms using headers or stick to spans and divs? When the world was using html to link documents, these header tags looked like the 'Table of contents'. In the new era where html is used for applications, using header tags in the orthodox fashion (i.e. h1 contains h2, h2 contains h3 ...) doesn't make sense. Or does it? The question is, should we design applications/