Exhibit 8.1

 

List of Subsidiaries

 

Wholly Owned 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

 

Majority Owned Subsidiary:

 

·           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