In the paper, the description of non-equilibrium reacting gas flows taking into account detailed vibrational and chemical kinetics is considered on the basis of the kinetic theory methods. The kinetic models for transport and relaxation processes are presented, and peculiar features of transport coefficients in the state-to-state approach for reacting flows are demonstrated. Contribution of different dissipative processes to the diffusion velocity and heat flux is discussed. The statedependent rate coefficients for vibrational energy transitions, dissociation, recombination and exchange chemical reactions are studied in the zero-and first-order approximations of modified Chapman-Enskog method. Practical applications of proposed models for non-equilibrium gas-dynamics problems are discussed.