In recent years, the development of the tourism industry has been contributing to promoting economic restructuring, while preserving and promoting the value of cultural heritage and natural resources; creating many jobs, improving people's lives; accelerating the process of international integration, promoting the image of the country and people of Vietnam. To continue promoting the achievements of the tourism industry, it is necessary to promote all resources of the industry, approach new trends and transform appropriately in the context of the impact of the current epidemic situation. In particular, developing tourism human resources, especially high-quality ones, is a direction in line with the trend of international economic integration. Human resources play a key role in determining the success or failure of tourism businesses. However, developing a high-quality human resource team for tourism is still a difficult problem. Keywords: Human Resources, Tourism, Human Resources