S.H.
My son is 4... and from when he was much younger, he did that too.
All I did was tell him "I know what you are doing. You are saying the opposite to get what you want. Mommy knows. You can't fool me."
I also told him, if he wants/needs something, he can just ask me. He should not play games. Its not funny.
So, by being direct with him back, and TELLING him that I KNOW what he is up to, it made him realize, that he CAN tell me things directly. And that I do listen.
Kids this age also are experimenting. With language and situations. They are learning. This is the process of how they learn.
It is a Phase.
I don't get in a vicious cycle about it with my son.