cross-checking refers to the behavior of an enterprise or individual to evade taxes by dividing an income into two parts and recording them in account books with different names or forms. This kind of behavior is called false accounting and false accounting in taxation, which is an illegal act.

enterprises or individuals who engage in butt joint activities can be regarded as illegal acts such as concealment and fraud. According to the Law of the People's Republic of China on the Administration of Tax Collection, they will face legal consequences such as fines, late fees and tax penalties.