An anti-cracking wall board seam splicing structure comprises a first splicing component and a second splicing component, wherein at a junction of the first splicing component and the second splicing component, a first pressure groove is formed in the first splicing component, and a second pressure groove matched with the first pressure groove is formed in the second splicing component; each of the first pressure groove and the second pressure groove is filled with a flexible anti-cracking mortar layer; a piece of alkali-resistant gridding cloth is laid inside the flexible anti-cracking mortar layer; flexible putty layers for leveling up the junction are arranged outside the flexible anti-cracking mortar layers; alkali-resistant gridding cloth is also arranged inside the flexible putty layers. The invention further comprises a construction method of the anti-cracking wall board seam splicing structure. The anti-cracking wall board seam splicing structure not only can effectively reduce cracking phenomena at junctions between prefabricated wall boards and between the prefabricated wall board and a cast-in-place wall board so as to ensure the levelness and the beauty of seam positions, but also has the advantages of relatively low cost, simple construction, relatively strong versatility and the like.