In modern society, polymer-based matte coatings have gained widespread attention for its low gloss and exquisite texture characteristics, which are capable of providing soft-light environmental atmosphere and pleasant tactile feeling. This paper reports the definition of gloss, the measuring method, and classification of gloss, the mechanism, and method of extinction, as well as the factors that affect the gloss of films.The most significant work of this paper focuses on the research advancements in synthesis methods and matting mechanisms of ultraviolet light-curing matte coatings, powder matte coatings and water-based matte coatings. In general, compared with traditional polymer-based matte coatings, a new-developed chemical matte coating can avoid film defects caused by the addition of matting agents. Meanwhile, it can lower the raw material costs and streamline the production procedures, which are supposed to be the future development trend of matting resin industry.