Abstract: Discussing political culture means addressing an aspect of culture that reflects the typical/particular way of philosophizing, understanding of power, and the ways power is exercised by ruling subjects. It shows the distinct characteristics of the political and social understanding and activities of people in a certain society. Based on the general concept of culture, this article clarifies the content of the concept of political culture, as well as its structure and functions in building a clean and strong rule of law state in Vietnam. Keywords: Culture, political culture, structure of political culture, role of political culture