第二十条 纳税人的交际应酬消费属于增值税法所称个人消费。
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单以数字来看，华住在增速和体量上无疑位列的第一梯队。截至2025年12月31日，可通过华住会APP预定的旗下国内酒店数量为12360家（已去除华住会APP上雅高管理运营的美爵、诺富特、美居)，同比2024年的10741家增长15.07%，其中经济型酒店汉庭数量最盛，为4353家。