On the basis of analyzing the characteristics of Vietnam's socio-political current, the authors propose a new community approach into the development of community tourism in the Tangible World Heritage in Vietnam. That is the emphasis on the role of local government as a important component of the local community. On this basis, the authors proposed to build of two community-based tourism model for two groups of tangible world heritage in Vietnam (natural heritage and tangible cultural heritage). In this model, the operation of the system have dynamics from the relationship of direct, supervision, cooperation, competition and profit sharing.