1ContentsChinese Abstract.....................................................................................2English Abstract.....................................................................................31. Introduction........................................................................................41.1 Background and Purpose of the Study................................................................41.2 Structure of the Thesis........................................................................................42. Literature Review...............................................................................52.1 Studies Abroad....................................................................................................52.2 Studies at Home..................................................................................................52.3 Comments on Previous Studies..........................................................................63. Theoretical Framework.....................................................................63.1 Refusal Speech Act.............................................................................................63.2 Context of Culture..............................................................................................73.3 Brown and Levinson’s politeness Theory...........................................................74. Comparison of Refusal Strategies in Business Negotiation between America and China.................................................................84.1 Similarities in Refusal Strategies in Business Negotiation between America and China..................................................................................................................84.2 Differences in Refusal Strategies in Business Negotiation between America and China..............................................................................