The living standard of Vietnamese families has been significantly improved through achievements of the industrialization and modernization progress as well as the social – economic growth of nation in recent years. However the difference between the living standards of rural and urban region has created thoughts for Vietnam’s current social stratification. Apart from the primitive societies, the social stratification is the structural inequality of human society in which there are differences between economic position or properties, political position or power, social position or prestige. Also, it is the gap between education level, occupation, life style, dressing, accommodation, art tastes as well as level of consumption. Among these criteria, economy is the basic and fundamental one which is able to determine others… Authors focus on analyzing the economy’s social stratification of Vietnamese families based on the following aspects as income, employment and labor, and the expenditure for daily activities, education as well as medical of rural and urban households.