Abortion has long become a significant issue for Vietnam in particular and for humanity in general. The laws of countries worldwide are almost always significantly different in regulating this issue. It depends on whether the government considers the mother‟s physical freedom or the fetus‟s right to life more meaningful. In Vietnam, the rules on abortion are often dominated by the economic level of society and the traditional customs of East Asia, so the Law has not caught up with the general development trend of the world. Within the limit of the article, the author will analyze and clarify the contradictory issues leading to abortion regulations that are not yet guaranteed in terms of human rights and the laws of some developed countries. From here, appropriate recommendations will be initiated and developed to improve the Law on abortion in Vietnam.