EXHIBIT 8.1

 

List of Subsidiaries

 

Wholly Owned Subsidiaries:

 

·                  ATA Testing Authority (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

 

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

 

·                  Zhongxiao Zhixing Education Technology (Beijing) Limited, 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