The present invention relates to a resin composition having an improved haze effect and light transmittance and a process for preparing the same. The resin composition comprises blended components: a) a matrix resin; and b) crosslinked copolymer microspheres; wherein the crosslinked copolymer microspheres are alternating copolymers formed from monomers having anhydride, amide and/or imide groups, with olefin monomers and/or furan and its derivatives and optionally crosslinked with a crosslinking agent; preferably, the resin composition has a haze of not less than 92%, and a light transmittance of not less than 55%, preferably a haze of not less than 92%, and a light transmittance of not less than 59%, and more preferably a haze of not less than 95%, and a light transmittance of not less than 59%. The resin composition is energy efficient in use, provides excellent light diffusing effect, and, at the same time reduces the material cost.