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Research on the scientific and practical basis for the development of a carbon market in Vietnam has two main objectives: development of the scientific and practical basis for the development of a carbon market in Vietnam and evaluated the potential to participate in the market of key industries/ sectors. For the scientific basis: the research focuses on the concepts of the market; origin of market formation; basic factors to form the emission trading market; Punishment; Commodities on the carbon market; Participants in the carbon market; market registration system, etc. For a practical basis, the research has overviewed the current status of the emission trading system in the world and from there drawn lessons for Vietnam. The research also analyzed the potential of participating in the carbon market of Vietnam for industries/ sectors through SWOT analysis to see an overview for market development.