The master plan aims at sustainable development toward green growth, harmony between tourism development and conservation; environmental protection; climate change adaptation. Moreover, it promotes the values of natural resources, especially cultural resources, to build tourism products imbued with national identity. Furthermore, the planning also solves social problems and ensures national defense and security.

One of the principal objectives of the planning is to clarify growth orientations for national tourism sites and regions with tourism potential; manage the development of the sector and build middle-term and long-term plans and programs for it, create effective and efficient tools for the government to manage, protect, and exploit resources for tourism development and lay basis for the mobilization of social resources for such development, among other matters.

Solutions to implement the plan and achieve these targets include those related to the promotion of products and market; enterprises; human resources; trans-sector and regional cooperation; investment; mechanisms and policies; environmental and natural protection; national defense and security and community engagement.

The Ministry of Culture, Sports, and Tourism is assigned to undertake the tourism system planning in accordance with the law.