Exhibit 8.1
LIST OF SUBSIDIARIES
     
Wholly Owned Subsidiaries:
   
 
   
    ATA Testing Authority (Holdings) Limited, incorporated in the British Virgin Islands
 
    JDX Holdings Limited, incorporated in the British Virgin Islands
 
    ATA Testing Authority (Beijing) Limited, incorporated in the People’s Republic of China
 
    ATA Learning (Beijing) Inc., incorporated in the People’s Republic of China
 
    Beijing Jindixin Software Technology Limited, incorporated in the People’s Republic of China
 
    ATA Learning (Wuxi) Inc., incorporated in the People’s Republic of China
     
Consolidated Affiliated Entity:
   
 
   
    ATA Online (Beijing) Education Technology Limited, incorporated in the People’s Republic of China