What seems polite in my opinion , may be not in yours and vice versa...The same is considered regarding cultures...What is permissive in one culture , may be not in another...There is no certain things that are agreeable by all people and all cultures to be polite and others to be not...Thus , I can not anounce a certain culture to be the most polite one...

islamic culutre "THE MASTER OF CLTURE"

I think the most polite culture is ( Japanese Culture ). Because the Japanese people recorded the highest rate in telling "sorry". And this shows their politness in caring for others' feelings.