The invention relates to a softness and abrasion-resistance treatment process of polyvinyl chloride artificial leather and belongs to the technical field of leather treatment. The treatment process includes water soaking, retanning, neutralizing, softness treatment, abrasion-resistance treatment and mechanical operation. Firstly, polyvinyl chloride artificial leather is soaked in water and rotates, rotation stops, the soaked polyvinyl chloride artificial leather stays overnight and is dried in a draining mode in next morning, and the polyvinyl chloride artificial leather is washed with running water; then retanning operation is performed, a synthetic chrome retanning agent and standard chrome powder are added, rotation is performed, then sodium formate is added for continuous rotation, draining drying is performed, and washing is performed with running water; neutralizing is performed by adding neutralizing auxiliaries and baking soda, and too violent operation is not allowed in the neutralizing process; a softening agent is added for softening treatment, rotation is performed at a certain temperature, then drying is performed in a draining mode, and washing is performed; an abrasion-resistant agent is added for abrasion-resistant treatment, and drying is performed in a draining mode and water washing is performed after rotation; finally, stacking treatment, drying and regulating are performed.