The invention provides a corrosive agent and a corrosion method for a carbon steel and austenitic stainless steel composite material microscopic structure. According to the corrosive agent and the corrosion method, the safety is achieved, the operability is good, the erosion effect is good, the corroded sample tissue is good in display effect, the pollution is little, and the corrosion reaction isstable. The method comprises the steps that firstly, a first corrosive agent or a second corrosive agent is prepared, wherein the content of all components of the first corrosive agent comprises 0.1-0.2g of copper sulfate, 5-25 ml of nitric acid, 5-20 ml of absolute ethyl alcohol and 150-200 ml of deionized water, and the content of all components of the second corrosive agent comprises 0.2-0.5gof copper sulfate, 5-25ml of hydrochloric acid, 5-15 ml of hydrogen peroxide and 150-200 ml of deionized water; the sample is prepared into a sample to be tested; the sample to be tested is fully immersed in the first corrosive agent or the second corrosive agent to be corroded for 15-120 seconds to obtain a roughly corroded sample; the roughly corroded sample is washed, is cleaned with alcohol after being washed, and then is blown to be dried by cold air, and metallographic corrosion is completed.