XHTML is a markup language that provides structure and semantics to web pages. It is based on XML and is more strict than HTML. XHTML pages must have a document type definition, html and head tags, and a body where the visible content goes. Common XHTML tags include paragraphs, lists, links, images, and divisions to logically separate content. While XHTML provides structure, CSS is used to style pages and control visual presentation through rules that target specific XHTML elements.