It seems that the Covid-19 pandemic will still be a dilemma, the development of the global economy in general, Vietnam's economy, in particular, continues to be seriously affected, including the tourism industry. In Vietnam, in the socio-economic development strategy, tourism has always been affirmed as a key industry, bringing great benefits to the country's GDP growth. With the characteristics of the industry, tourism is always understood to be associated with the organization process of tours, routes, destinations and service systems, activities that still require the exchange and direct contact of people with people and people with the ecological environment. As a result, the COVID-19 pandemic for more than a year has left the industry's operations paralyzed, with many businesses, travel companies going bankrupt, restaurants, hotels and accompanying tourism services also shut down. What is the solution for the development of the industry in the current challenging circumstances if the epidemic is still prolonged, even if the epidemic is still prolonged? Even what its recovery will be like when the epidemic is soon under control.