Abstract
Based on the Edward Tylor’s theory of culture, this thesis exquisites the typical features of western and Chinese culture, then proves the culture conflicts are objective and correct by using the theory of culture negative transfer. While intercultural business communication is the most important part of cross-cultural communication, so there definitely are some cultural preferences and taboos during the communicating process. Then the paper shows the preferences and taboos in business negotiations, business etiquette and business contracts, all of these under the background cross-culture communication. Through this research can roughly list some outstanding preferences and taboos during cross-cultural communication; in order to avoid misunderstanding and communication obstacles, and prompt the success of business communications, it also can be a reference in the future’s cross-cultural business communications. 
Keywords   cross-cultural business communication   culture negative transfer business etiquette   cultural preferences and taboos

本文以Edward Tylor的文化理论为基础定义文化并将文化细分，并从中找寻中国文化和西方文化各自的特征；接着利用文化负迁移的理论证明文化冲突是正确的是客观存在的，而随着经济的发展，跨文化商务交际是跨文化交际中最重要的一部分，所以在跨文化商务交际的过程中必然会存在文化偏好与禁忌。之后本文还将列出跨文化交际的内容并研究其中的偏好与禁忌，包括商务谈判中的文化偏好与禁忌；商务礼仪中的文化偏好与禁忌（时间观念、空间观念、送礼礼仪）；以及商务合同确立中的文化偏好与禁忌。通过本文的探究，可以大概列举出跨文化商务交际中的一些典型的文化偏好与禁忌，并能对以后的跨文化商务交际能起到参考作用，从而减少不同文化背景商务人员交流时的误解，增加商务交际的成功率。
关键词  跨文化商务交际    文化负迁移    商务礼仪   文化偏好于禁忌