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Chinese enterprises' cross-border M&As are confronted with many factors, such as national culture, business culture, corporate culture and cultural multi-levels. Based on cultural level theory and from the perspective of national culture, this paper analyzes cultural differences between Chinese and western cultures, and we propose a three-layer model of national culture comprising basic assumptions, values and behaviors. The core layer includes five dimensions: the attitude toward human nature, the relationship between human and nature, sense of time, sense of self and space, and systems of thought. The middle layer consists of three polar dimensions: conservatism versus intellectual and affective autonomy; hierarchy versus egalitarianism; and mastery versus harmony. The surface layer includes language, clothing, appearance, communication, customs and eating habits, law, institutions and social rules. This paper can be a base for the future research in Chinese enterprises' cross-cultural integration, and we hope that this article can provide some help and reference to Chinese enterprises' cultural integration practices in cross-border M&As.