Abstract:With China's accession to the WTO and the steps of the international trade and globalization is becoming faster and faster, the international trades and the business negotiations are inevitable. Business negotiations are often occurred in different countries. This means that the successful operation of negotiation requires careful consideration of the cultural differences.

　　　This thesis is based on the study of the construction of the business negotiation, different culture between China and the western countries in business negotiation, the influence of different culture between China and the western countries in business negotiation and combination of the taboo of different countries. This article aims at discussing the impact of cultural differences. The focal point of this thesis is the impact of the business etiquette in the business negotiation. Due to the different etiquette in different countries, they can effect to the result of the negotiations. This means that the etiquette of the business negotiation is very important.

Key words: business negotiation; etiquette; different culture between China and the western countries; taboo

摘要:随着中国加入世贸组织，以及国际贸易全球化的步伐一天天加快,我们不可避免地要与其它国家进行贸易往来和商业谈判。国际贸易谈判经常发生在超越国际边界的地方。这意味着，要获得谈判成功需要充分考虑双方的文化差异。

　　　本论文通过研究商务谈判的结构，中西方文化差异和商务谈判礼仪等方面的影响,与各国的文化禁忌结合起来,引起对商务礼仪的重视。本论文着重研究商务礼仪对商务谈判的影响，由于礼仪的差异影响到谈判的进程和结果，能了解并注意各国的礼仪差异在商务谈判中的地位显得尤其重要。

关键词: 商务谈判；礼仪；中西方文化差异；禁忌