The article considers the issue of using grammatical transformations in the process of translating Vietnamese texts into Russian. The author notes that the need for this type of transformation is determined by the discrepancies in grammatical forms and structures in Russian and Vietnamese languages, which belong to different language systems. The article distinguishes absolute and partial discrepancies, analyzes the frequency of using such grammatical transformation techniques as substitutions, rearrangements, division, and unification. Theoretical provisions are illustrated by examples taken from modern Vietnamese media. It is concluded that the use of grammatical transformations, which involve replacing grammatical forms and constructions of the Vietnamese language with formally non-equivalent forms and constructions of the Russian language, contributes to achieving the equivalence of the original and translation texts.
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