With the rapid development of the world economy, business exchanges are also increasing. In today's business activities, people from many different countries can already communicate in the same language, and if you want to communicate with people from different countries, it is very important to learn each other's cultural customs and etiquette in addition to learning each other's language. As the opportunities for business exchanges between China and Indonesia have been increasing in recent years. Therefore, the comparative study of business social etiquette between China and Indonesia is relatively important, in addition to helping businessmen between China and Indonesia to better understand the business social etiquette of China and Indonesia, it can also be used to avoid misunderstandings or contradictions. This study uses questionnaire survey and comparative analysis to point out the differences in business and social etiquette between China and Indonesia and the reasons for the differences. The analysis results show that there are obvious similarities and differences between China and Indonesia in business and social etiquette, and the most obvious differences are the table manners of Chinese and Indonesian businessmen and the etiquette of avoiding taboo topics. Regarding table manners, Chinese people are more particular than Indonesians. For example, Chinese people are very particular about the arrangement of seats (advocating orderly respect, seniority, and orderliness), while Indonesian table manners are not very particular about the arrangement of seats. Generally, the older elders, masters, or people with high status are seated first, and then they are seated by themselves. However, since Chinese people's main tableware is chopsticks, most of the taboos on the table are related to chopsticks. The main tableware in Indonesia is spoons and forks, so the taboos between the two countries are quite different. Regarding the etiquette of avoiding topics, Chinese businessmen avoid discussing any political issues, whereas Indonesian businessmen avoid discussing any religious topics. The final statistical results also show that Chinese businessmen believe that the biggest reason for the differences in business and social etiquette between the two countries is that Chinese and Indonesians have different customs and habits, while Indonesian businessmen believe that it is because of the different thinking concepts between the two countries