This article aims to identify the current development of cross-border tourism between Vietnam and China. The paper analyzes the perception and strategy of cross-border tourism development in the two countries, especially in the context of China’s implementation of the “Belt and Road Initiative” (BRI). The article emphasizes that Vietnam and China have recently made efforts to promote cross-border tourism development. At the same time, Vietnam and China see cross-border tourism development as a significant part of comprehensive border cooperation between the two countries. However, the development plans for cross-border tourism between the two countries are still mainly on the desk, not yet implemented effectively. Thus, its achievements are relatively modest. Besides, the article emphasizes that the interests of the people living in the border area, especially the Vietnam side, are almost “forgotten” in the development of cross-border travel between the two countries. Besides, the article also analyzes the challenges that the two sides are facing, especially the Vietnam side, in promoting the development of cross-border tourism between the two countries.