Abstract
It can be said that the language reflected a national identity, its contains the nation's cultural background and ways of thinking. Euphemism reflects a national cultural system and embodies different cultural patterns. There are a lot of cultural connotations in Chinese and Vietnamese language, although there are a lot of similarities between them, but there are still differences in the way of thinking and expression. By exploring the relationship between language and cultural factors and the influence of word euphemism, euphemism can be seen in two languages in language and culture two aspects of the homogeneous and heterogeneous. On language factor terms, two languages are using assonance to replace human nature discharge, whilst the dissimilaries are metonymy, loan word and personification. On culture factor terms, the convergences are metonymy and application of the semantically-contrary-word-euphemism, whilst the difference is Chinese euphemism using allusion but Vietnamese euphemism does not.