【正文】 it is always being swept inwards and then carried out, then no harm will follow. On the stroke of midnight on New Year’s Eve, every door in the house and even windows have to be open to allow the old years to go out. On New Year’s Day, nothing should be lent on this day since anyone who does so will be lending all the year. Everyone refrains from using foul language and bad or unlucky words. Negative terms and the word “four” which sounds like the word death are not to be uttered. Death and dying are never mentioned and ghost stories are total taboos. References to the past year are also avoided as everything should be turned towards the New Year and a new beginning. If you cry on New Year’s Day, you’ll cry through the year. Therefore, children are tolerated and are not spanked, even they are mischievous. As to personal appearance and cleanliness, on New Year’s Day, one is not supposed to wash his hair because he would wash away good lucks. Red clothing is preferred during this festive occasion. Red is considered a bright, happy color mentioned before, which could bring the wearer a sunny and bright future. It’s believed that appearance and attitude during New Year’s Day set the tone for the rest of the year. It’s believed to be unlucky to greet anyone in their bedroom so that is why everyone, even the sick, should get dressed and sit in the living room. It’s forbidden to use knives or scissors on New Year’s Day as this may cut off fortune. While many Chinese people today may not believe in these do’s and don’ts, these traditions and customs are still practiced. These traditions and customs are kept because most families realize that it is these very traditions whether believed or not that provide continuity with the past and provide the family with an identity. New Year is also celebrated in western countries. People put stress on it for it is the beginning of a new year and use the most proper way to start with it. They believe the first visitor sets the pattern for the rest of the year. The most auspicious person 12 should be a male stranger or friend with black hair. One with red hair or a female with light yellow hair is regarded as unpropitious one. Obviously, westerners avoid meeting visitors who bring about bad fortune on the first day of New Year. In order to prevent such things from happening, they usually make some arrangements, for example, inviting a male friend to guest at home. This first visitor will bring some symbolic presents such as coal (meaning warmth) or coin and salt (symbolizing wealth and fortune) to hosts. (朱光， 2021, (6) ) Holidays are celebrated among different countries in various ways. People always associate taboos with them. In order not to destroy joyful atmosphere due to breaking taboos, the only thing we do is to obey the rules set by different social customs. Taboos on Sending Gifts Sending gifts is a timehonored way to express gratitude or congratulation to someone. Thanks to cultural sensitivity which plays a great role in sending gifts, avoiding taboos ensures you send the right messages. Nice choices in gifts evoke goodwill for the recipient, but naughty, unsuitable gifts can destroy the important relationships. In China, giving clock to people, especially old people, as a gift is a great taboo because “sending clock” sounds like“送終” in Mandarin which means “sending someone off to the her world”. Gifts like knives and scissors actually symbolize the severing of relationships and therefore they are not appropriate. On the occasion of wedding ceremony, it’s improper to send umbrellas or pears as gifts to the bride and bridegroom. Because umbrella“傘” and pear“梨” sound similar to“散” (breaking apart) and“離” (separating apart) respectively, denoting the love of couples wouldn’t last long and eternally. Although there’s a saying in China says that“千里送鵝毛，禮輕人意重” which means when you send gifts to others , goodwill and wishes outweigh the gift itself, if the gift is worthless, you may be thought as a miser. It’s important to strike a balance between giving something that is appropriate both from the nature of the gift and from the price point. (朱光， 2021, (6) ) In western countries, especially to。 Christianity advocates The Trinity—Holy Father, Holy Son and Holy Spirit. But it’s improper to light three cigarettes with one match. The belief es from soldiers who thought that the light of the match would show the enemy where they were. As for “7”, it’s also connected with religion. In the Bible, God spent seven days creating the world。 the turtle is just a slowmoving and not very attractive creature. Dragon is the totem of Chinese nation, and occasionally appears in traditional Chinese designs. As an auspicious creature that supposedly brings good luck, the dragon gives rise to the saying that parents“望子成龍” —longing to see one’s son bee a dragon, that is, be successful. To westerners, however, the dragon is often a symbol of evil, a fierce monster that destroys and therefore must be destroyed. Several stories of saints or heroes deal with struggles against the monsters, which in most cases are slain in the end. (Deng Yanchang and Liu Runqing, 2021) It’s obvious that we often connect certain qualities with certain creatures or objects. These qualities often arouse taboos. Realizing the differences of connotations of animals between China and the West will help us lower the tension level in intercultural munications. Taboos on Numbers and Dates In daily life, people prefer some numbers or dates, thinking that they could bring happiness or good fortune, while dislike others which could bring about bad lucks. Thus some numbers and dates gradually bee taboos. Chinese people believe that picking the right number can affect one’s fortune. As a result, most of us deliberately avoid hotel room number