Counter-cyclical fiscal policy is to adopt a tight fiscal and monetary policy when the economy is prosperous and an expanding fiscal and monetary policy when the economy is depressed. For example, at present, the national inflation is serious and the economy tends to be depressed. The government's fiscal policy should pour some oil on the economy to make it burn more vigorously.

This is a countercyclical fluctuation. When the economy is hot, pour water to cool down, and when it is cold, add oil to warm up. For example, the government is now considering reforming the tax rate.

However, this kind of countercyclical fluctuation is mainly a popular saying in the 1950s. This kind of operation is difficult to connect with reality and has great defects in dealing with government financial problems. Only linked to the current national conditions. For example, at present, the fiscal policy of the government is to reduce taxes on the one hand, and the monetary policy is to raise interest rates on the other. Not just countercyclical fluctuations.