在
首先我们需要明确让步的概念——承认“我方“观点的缺陷&承认“敌方”观点的优点或合理之处。然后我们需要了解让步的两大原则：1)Typical----举出的反方观点具有代表性2)Manageable----有方法反驳或削弱此反方观点。
在“我承认我这个观点有不好的地方，我也承认他那个观点有好的地方“之后，我们就需要开始对对方观点进行反驳或削弱以强化自身观点更好了。具体反驳和削弱的策略如下：
1)反驳
提出已有的/潜在的解决方案
阐明道理/情况恰恰相反
2)削弱
强调我方观点的缺陷小
与对方观点在此方面的缺陷比较，体现其小
与我方观点的其他优势比较，体现其小
强调对方观点的优点/合理之处小
与我方观点在此方面的合理之处/优势比较
与对方观点的其他缺陷比较
最后，如何写让步段可以借鉴一下综合写作听力部分的表达方式，很多时候都是先让步承认阅读相应要点有一定合理性，继而反驳或削弱其合理性
下面我们来看两道例题：
【题目举例1】
Do you agree or disagree with the following statement?
Working at home using computers or telephones is better than working in the office.
总观点：Working in the office is better. (在办公室工作比在家办公好)
让步段：在家办公虽然让人“over-relaxed”，但也不该完全否定。接下来提出了潜在的解决方案，也就是“We can easily fight this by giving employees clear and exact task descriptions and deadlines and ask them to report their progress from time to time.”
Admittedly, people tend to be over-relaxed and less efficient when they work at home--no supervision from directors, no pressure from their diligent peers, and in the meantime more possibilities for leisure and entertainment, even the household chores can be distracting. But is this enough to deny working at home? Of course not. We can easily fight this by giving employees clear and exact task descriptions and deadlines and ask them to report their progress from time to time. We may also set some punishment rules for those who cannot finish the tasks well or cannot finish on time. In this way, the efficiency of working at home can be secured and we can better enjoy the benefits it brings.
【题目举例2】
Some students prefer to study alone. Others prefer to study with a group of students.
Which do you prefer?
总观点：I prefer study with a group of students.(比起单独学习，更喜欢和一组人一起学习)
让步段：先简短地承认单独学习也有许多优点，但是优点不多，接着将优点与单独学习的其他缺点相比较，以显示其“ disadvantages far exceed the advantages”
Admittedly, studying alone has many merits, such as providing us with more quietness to look into ourselves and dig out our own inner wisdom instead of letting our mind be flooded with the ideas from others. However, its disadvantages far exceed the advantages. It cannot rival group study neither in the kind of help and encouragement we get from our study partners, nor in the gains we make in the understanding of team spirit and the ability of performing group task by working together.