The WTO fishery subsidies negotiations that restarted in 2018 are underway, in which the prohibition on subsidies to IUU fishing are widely agreed on by WTO members. However, there are still divergences in matters such as the determination of IUU fishing, the implementation of the prohibition, how to deal with territorial and maritime jurisdiction disputes, and special and differential treatment for developing countries. This paper analyzes the important matters related to the prohibition on subsidies to IUU fishing, and suggests that the definition in FAO International Action Plan against IUU Fishing should be explicitly quoted in the future agreement; coastal Members, flag States Members, RFMO/A, port States Members and subsidizing Members can make determination of IUU fishing according to international law, but when the determining Member is not the subsidizing Member, a procedure for IUU fishing determination confirmation or verification by subsidizing Member should be set up. Applying such prohibition should follow the principle of "whoever receives subsidies will be abolished", and the seriousness of IUU fishing should be considered, and the legal relief for damage caused by subsidies prohibition triggered by improper determination of IUU fishing should be stipulated; Territorial and maritime jurisdiction disputes should be completely excluded from WTO fishery subsidy agreement; Prohibition on subsidies to unreported and unregulated fishing should be exempted for developing countries from non-large industrial fisheries in waters on the landward side of the outer boundary of territorial sea. In addition, it is suggested that China should firmly maintain its status as a developing country, further strengthen the elimination of subsidies to IUU fishing, revise the Fisheries Law as soon as possible to improve the provisions against IUU fishing, and join the Agreement on Port State Measures as soon as possible.