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