Foreign-invested enterprises have become an important driving force for Vietnam’s economic development and international integration after 30 years since the country began attracting foreign direct investment According to statistics from the Ministry of Industry and Trade, from only 10 billion USD in 1988 when Vietnam started absorbing FDI, the country’s total export revenue is expected to hit 225 billion USD in 2018. FDI firms have made up 20 percent of the total State budget collection, 10 times higher than the figure in 2000. Particularly, over 50 percent of Vietnam’s total industrial production value comes from FDI firms. However, tax evasion and transfer pricing have still been found in some FDI businesses, while many FDI projects have damaged the environment, which are bitter lessons for Vietnam in FDI attraction. In 2018, Vietnam expects to open up a new and brighter chapter in FDI attraction. Experts held that not only in 2018 but following years, Vietnam will still be an attractive destination for foreign investors.