In recent years, the Korean government has continuously supervised and innovated policies supporting and developing its tourism industry. Both tourism product development policy and tourism promotion policyhave been implemented with enthusiastic participation of tourism enterprises,and these polices have made Korea become one of the most attractive destinations in Asia. With a diverse system of natural and cutural tourism resources, Vietnam has several advantages and potential opportunities for tourism development. Therefore, Vietnam should learn lessons from tourism product development policy and tourism promotion policy of Korea to effectively apply them to the process of developing Vietnames tourism in the future.