Exhibit 8.1
List of Subsidiaries and Variable Interest Entities
| Subsidiaries: |
Jurisdiction of Incorporation |
Direct Parent Company of the Subsidiary and its | ||
| Beijing Decision Education & Consulting Co., Ltd. | PRC | Elite Concept Holdings Limited (Hong Kong) | ||
| Beijing Judgment Education & Consulting Co., Ltd. | PRC | Winner Park Limited (Hong Kong) | ||
| Beijing Hewstone Technology Co., Ltd. | PRC | Elite Concept Holdings Limited (Hong Kong) | ||
| Beijing Pioneer Technology Co., Ltd. | PRC | Smart Shine International Limited (Hong Kong) | ||
| Shanghai Smart Words Software Technology Co., Ltd. | PRC | Smart Shine International Limited (Hong Kong) | ||
| Beijing Smart Wood Software Technology Co., Ltd. | PRC | Smart Shine International Limited (Hong Kong) | ||
| Beijing Joy Tend Technology Co., Ltd. | PRC | Smart Shine International Limited (Hong Kong) | ||
| Beijing Right Time Technology Co., Ltd. | PRC | Elite Concept Holdings Limited (Hong Kong) | ||
| Beijing Top Technology Co., Ltd. | PRC | Elite Concept Holdings Limited (Hong Kong) | ||
| Beijing Magnificence Technology Co., Ltd. | PRC | Elite Concept Holdings Limited (Hong Kong) | ||
| Elite Concept Holdings Limited | Hong Kong | New Oriental Education & Technology Group Inc. (Cayman Islands) | ||
| Winner Park Limited | Hong Kong | New Oriental Education & Technology Group Inc. (Cayman Islands) | ||
| Smart Shine International Limited | Hong Kong | New Oriental Education & Technology Group Inc. (Cayman Islands) | ||
| Abundant State Limited | BVI | New Oriental Education & Technology Group Inc. (Cayman Islands) | ||
| Beijing Sincerity Technology Co., Ltd. | PRC | Beijing Hewstone Education & Consulting Co., Ltd. (PRC) | ||
| Beijing Walkite International Education & Travel Co., Ltd. | PRC | Beijing Sincerity Technology Co., Ltd. (PRC) | ||
| Walkite International Academy Co., Ltd. | UK | Beijing Walkite International Travel Co., Ltd. (PRC) | ||
| Walkite International Academy (U.S.A) Co., Ltd. | USA | Beijing Walkite International Travel Co., Ltd. (PRC) | ||
| Beijing Shenghe Technology Co., Ltd. | PRC | Beijing Decision Education & Consulting Co., Ltd. (PRC) | ||
| Beijing Jinghong Software Technology Co., Ltd. | PRC | Smart Shine International Limited (Hong Kong) | ||
| Zhuhai Zekai Software Technology Co., Ltd. | PRC | Beijing Decision Education & Consulting Co., Ltd. (PRC) | ||
| Beijing Zhiyuanhangcheng Software Technology Co., Ltd. | PRC | Beijing Hewstone Education & Consulting Co., Ltd. (PRC) | ||
| New Oriental Vision Overseas Consulting Australia Pty Ltd | AUS | Elite Concept Holdings Limited (Hong Kong) | ||
| One World Limited | Hong Kong | Smart Shine International Limited (Hong Kong) | ||
| Garden House Limited | Hong Kong | Smart Shine International Limited (Hong Kong) | ||
| Blingabc Limited | USA | Elite Concept Holdings Limited (Hong Kong) | ||
| Koolearn Technology Holding Limited |
Cayman |
New Oriental Education & Technology Group Inc. (Cayman Islands) | ||
| New Oriental Xuncheng Technology (HK) Limited |
Hong Kong |
Koolearn Technology Holding Limited (Cayman Islands) | ||
| Beijing Dexin Dongfang Network Technology Co., Ltd. |
PRC |
New Oriental Xuncheng Technology (HK) Limited (Hong Kong) |
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| Beijing Chuangying Oriental Technology Co., Ltd. | PRC | Beijing Decision Education & Consulting Co., ltd. (PRC) | ||
| Beijing Zhihong Oriental Technology Co., Ltd. | PRC | Beijing Decision Education & Consulting Co., ltd. (PRC) | ||
| Variable Interest Entities: | ||||
| New Oriental Education & Technology Group Co., Ltd (China)* | PRC | |||
| Beijing New Oriental Xuncheng Network Technology Co., Ltd. | PRC |
| (1) | * New Oriental China had the following subsidiaries as of May 31, 2019, all of which are formed in the PRC: |
| • | 95 schools; and |
| • | 65 wholly owned subsidiaries that operate New Oriental’s educational content and other technology development and distributions business, online education business and overseas studies consulting business in China. |
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