Culture is a distinguishing feature of a nation. Usually we divide culture into eastern and western categories. As the representative of eastern and western culture, China and America have a lot of incongruities in terms of cultural values which have deep influences on international business negotiation. This thesis aims to analyze the main cultural differences of the target countries on five processes of cross-cultural business negotiation. After a general view of these theories Ⅰ suggest some negotiating strategies and tactics to solve Sino-US cultural conflict appearing on the negotiating table. And with a real business invest case happened between US company of Intel and Dalian of China.