Smart teaching is a new teaching approach that is being paid attention and applied to a lot of educational systems in order to possess comprehensive development of learners, especially the ability to apply information and communication technology (ICT) effectively. This paper analyzes the theoretical bakground on smart teaching as well as the need of implementing it in Vietnamese teaching context. In particular, the article emphasizes the nature of smart teaching as well as the differences between conventional and smart teaching. The research results also show that both teachers and learners need to understand the characteristics and ways of implementing smart teaching as it supports them to have an appropriate actions to this new teaching orientation.