Exhibit 8.1

List of Subsidiaries

Subsidiaries:

 

 

ATA Testing Authority (Holdings) Limited, incorporated in the British Virgin Islands

 

 

ATA Education Technology (Beijing) Limited (formerly known as “ATA Testing Authority (Beijing) Limited”), incorporated in the People’s Republic of China

 

 

Xing Wei Institute (Hong Kong) Limited, incorporated in Hong Kong

 

 

ACG International Group Limited, incorporated in the British Virgin Islands

 

 

Beijing Huanqiuyimeng Education Consultation Corp., incorporated in the People’s Republic of China

 

 

Beijing Miusi Education Co., Ltd., incorporated in the People’s Republic of China

 

 

Muhua Shangce Learning Data & Technology (Beijing) Limited (formerly known as “ATA Learning Data & Technology (Beijing) Limited”), incorporated in the People’s Republic of China

 

 

Consolidated Variable Interest Entity:

 

 

ATA Intelligent Learning (Beijing) Technology Limited, incorporated in the People’s Republic of China

 

 

Filing date: April 28, 2020