This study compared the characteristics of cultural heritage in China and Vietnam, which have developed in the relationship of mutual geopolitical and cultural influence in history, and the following conclusions were made.First, the definition of cultural heritage in China and Vietnam has similar meanings in both countries. In the case of cultural heritage classification, both countries introduced the legal concept of intangible cultural heritage through UNESCO, and have similarities in terms of intangible cultural heritage.Second, while China has separate laws for managing tangible and intangible cultural heritages, Vietnam integrally manages the two types of cultural heritages under a single law. Vietnam has a slower introduction of the concept of cultural heritage than China, but it shows high integration in terms of system.Third, cultural heritage in both China and Vietnam are graded, which is applied differently depending on the type of heritage. The designation method has a similarity in which the two countries have a vertical structure and pass through steps. By restoring the value of heritage and complementing integrity through such a step-by-step review, balanced development across the country is being sought through tourism to enjoy heritage and create economic effects.Fourth, it was confirmed that the cultural heritage management organization has a central government management agency in both countries, but in China, the authority of local governments is higher than that of Vietnam. In addition, unlike Vietnam, where tangible and intangible cultural heritage are managed by an integrated institution, China had a separate institution in charge of intangible cultural heritage.Fifth, China is establishing a conservation management policy focusing on sustainability that harmonizes the protection and utilization of heritage. Vietnam is making efforts to integrate the contents and spirit of the agreement into laws, programs, and projects related to cultural heritage, especially intangible heritage and economic and social as a whole. However, it is still dependent on the influence of international organizations.Sixth, China and Vietnam are now paying attention to intangible heritage recently introduced, breaking away from the cultural heritage protection policy centered on tangible heritage. In addition, they aim to unite the people through cultural heritage and achieve the nation's unified policy goals. The two countries need to use intangible heritage as an efficient means of preserving local communities or regions. A cultural heritage preservation network should be established for each subject that can integrate the components of intangible heritage into one unit to lay the foundation for the enjoyment of the people.This study has limitations as a research stage comparing the cultural heritage system and preservation management status in China and Vietnam, and the characteristic comparison of cultural heritage policies by type remains a future research task.