The present invention relates to a thermoplastic resin composition showing excellent transparency and whitening resistance. The thermoplastic resin composition of the present invention comprises (A) a graft copolymer having a multilayer structure and (B) a thermoplastic copolymer, wherein the graft copolymer having a multilayer structure (A) comprises a core of a conjugated diene-based rubber latex having a weight average particle diameter of 500 Å to 2,000 Å; an intermediate layer; and a graft layer. The glass transition temperature of the intermediate layer is 40° C. or less, the glass transition temperature of the graft layer is 80° C. or more, and the refractive index difference between the graft copolymer (A) and the thermoplastic copolymer (B) is less than 0.01.