Essentially still a large infantry-based force, the People's Army of Vietnam (PAVN) is one of the most capable land formations in South East Asia.
It is considered a highly motivated force with a professional officer corps that has amassed plentiful combat experience since 1975, what with the brief border war with China in 1979 and a decade-long insurgency in Cambodia. Lack of funding, modern equipment and a desperate need to restructure are problems that soon may erode this position however.
According to Jane's World Armies, the 2007 strength of PAVN is 420,000 regulars deployed in 58 Infantry Divisons and 3 Mechanised Infantry Divisions. Divisional strength varies greatly between 5,000 to 12,500 troops. Another 10 Independent Armoured Brigades form a strategic reserve as well as 10 more Independent Artillery Brigades. These independent formations however fluctuate in quality and tend to operate the oldest of equipment. PAVN also terms units using 12.7mm Heavy Machine Guns and medium Mortars as "Artillery" Brigades. 15 Independent Infantry Regiments are also available. 8 Engineer Divisions and 15 Economic Labour Divisions provide support functions to PAVN.
There are also at least 5 regiments trained in "sapper" tactics (including amphibious and airborne operations) and constitute PAVN's Special Forces capability.
Divisional structure of the Infantry Divisions is based on Soviet models, yet at least 75% of these units have very little in the way of motorised transport. Efforts have been made to provide the few "Class-A" Infantry Divisions with trucks however and a small number of their Infantry Battalions are equipped with BTR-series APCs. Class-A Infantry Divisions also have an Armoured Battalion attached as well as plenty of artillery and Air Defences. The Mechanised Formations have BMP-1 IFV , Armour, Recce, Air Defence and Artillery.
Modernisation efforts centre around mobility, aiming to increase the motor transport of the PAVN Infantry Divisions and reports are that 150 ex-Polish T-72 MBT would enter service with the Mechanised Infantry Divisions Armoured Battalions. Efforts are however curtailed by a low budget and funding problems.
Equipment stocks and numbers are as follows:
Armour
T34/85 Medium Tank - No more than 50 (probably in reserve).
T54/55 MBT - Around 800.
T62 MBT - No more than 60 (Deployed in the Mechanised Inf Divisions).
Type 59 MBT - No more than 300 (Many will be unservicable).
Type 63 Light Tank - Around 300.
PT-76 Light Tank - 300.
BRDM-2 Recce Vehicle - 90 (Deployed in the Mechanised Inf Divisions).
BMP-1 IFV - 300.
BTR-40, 50, 60 & 152 APC- 350.
Type YW 531 APC - No more than 100.
Modified M-113 APC - No more than 50.
Artillery
155mm M114 Howitzer - No more than 50 (If servicable at all).
152mm 2S3 Self Propelled Howitzer - 30.
152mm M1937 Howitzer - No more than 50.
152mm D-1 Howitzer - No more than 30 (If servicable at all).
152mm Type 66 Gun-Howitzer - No more than 50.
152mm D-20 Gun-Howitzer - No more than 100.
130mm M46 Field Gun - No more than 50.
130mm Type 59 Field Gun- No more than 50.
130mm Type 59-I Field Gun- No more than 50.
122mm D-30 Howitzer - Around 500.
122mm M1938 Howitzer - No more than 30.
122mm D-74 Field Gun - No more than 50.
122mm Type 60 Field Gun - No more than 300.
120mm 2S9 Self Propelled Gun - 30.
105mm M101 Howitzer - No more than 50 (If servicable at all).
105mm M102 Howitzer - No more than 100 (If servicable at all).
100mm M1944 Field Gun - No more than 30.
85mm D-44 Field Gun - 150.
76mm M1942 Field Gun - No more than 30.
SU-100 Self Propelled Gun - No more than 50.
SU-85 Self Propelled Gun - No more than 50.
140mm BM-14-16 Multiple Rocket System - No more than 30.
122mm BM-21 Multiple Rocket System - Around 200 to 300.
107mm Type 63 Multiple Rocket System - Around 200 to 300.
160mm M43 Mortar - Not known, however probably in low hundreds.
120mm M43 Mortar - Not known, however probably in low hundreds.
107mm M30 Mortar - Not known, however probably in low hundreds.
82mm M43 Mortar - Probability of anything between 500-1000.
81mm M29 Mortar - Not known, probably in very low hundreds.
60mm M19 Mortar - Not known, probably in very low hundreds.
Anti-Tank Weapons
AT-3 ATGW - Not known, probably in very low hundreds.
AT-4 ATGW - Not known, probably in very low hundreds.
107mm B-11 Recoilless Rifle - Not known, probably in low hundreds.
85mm D-48 Anti-Tank Gun - around 100.
82mm B-10 Recoilless Rifle - Not known, probably in low hundreds.
75mm Type 52/57 Recoilless Rifle -Not known, probably in very low hundreds.
RPG-2/7 Series RPG - Not known, anything between 500-2000.
Air Defence Weapons
SA-7 MANPADS - Between 100-300.
SA-6 Medium SAM - 80.
SA-9 Light SAM - Between 300-400.
SA-18 MANPADS - No more than 50.
SA-14 MANPADS - No more than 50.
57mm ZSU-57-2 SPAAG - Around 100.
57mm S60 AAA - Around 100.
37mm M1939 AAA - 100+.
30mm M53 AAA - No more than 300.
23mm ZSU-23-4 SPAAG - 30.
23mm ZU-23 AAA - Not known, probably in the high hundreds.
14.5mm ZPU - 300+.
Reserves
PAVN also has sizable second-line reserves, the People's Regional Force which draws some 500,000 men and women from Vietnam's urban population. They are mostly armed with small arms and some heavier crew-served weapons such as mortars and recoilless rifles. Some Northern regiments are formed into Divisions and receive regular military training.
The People's Self-Defence Militia is a rural force numbering nearly 1 million and deployed throughout their localities in the countryside. They are armed with small arms and has little in the way of heavier kit.
PAVN maintains a 500,000 strong Tactical Rear Force comprised of ex-PAVN soldiers who agree to muster in the event of a national emergency. They would provide regular units with initial reinforcement strength during a full PAVN mobilisation.
60,000 Border Guards are also under the command of the Ministry of National security. This force is backed up by the Ministry of Interior's "Cong An" security force of another 40,000 troops.
All data from Jane's World Armies (10 Oct 2006), Osprey's The NVA and Viet Cong (1991) and the IISS's The Military Balance 2006.
Hope this helps.