Theoretically speaking, yes it can try.
Practically speaking, that risks sanctions being slapped on either China, or at the very least, specific Chinese companies that are used to funnel Russia's goods and services.
This should deter "normal" Chinese companies that already do business with the West as they would likely prefer to avoid sanctions.
Additionally, any Western company must do what's called "due diligence" to avoid violating the sanctions (source: watching 30 minutes of sanctions compliance materials annually as required by my industry); and any company which is set up in China with express purpose of being a front for a Russian sanctioned company should be detectable by Due Diligence. Whereby, again, either the Western company detects it and declines; OR doesn't bother and gets slapped for sanctions avoidance.