Different nations in the world have their own cultures, and these cultures are characterized by both universality and particularity. The former provides a foundation and guarantee for intercultural communication, while the latter often leads to neg⁃ative cultural transfer in communication if the speakers are unconscious of cultural differences. This paper makes a general analysis of the negative transfer of surface-structure culture in language forms and that of deep-structure culture in values, thought pat⁃terns, religious beliefs and ethics. It holds that failure in intercultural communication will occur if inadequate attention is paid to cultural differences in the process of language and culture learning.
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