Exhibit 8.1
List of the Registrant’s Principal Subsidiaries, VIEs and VIE Subsidiaries
Name |
| Jurisdiction of |
| Direct Parent Company of the |
Subsidiaries: | ||||
TAL Holding Limited | Hong Kong | TAL Education Group (Cayman) | ||
Beijing Century TAL Education Technology Co., Ltd. | PRC | TAL Holding Limited (Hong Kong) | ||
Beijing Xintang Sichuang Education Technology Co., Ltd. | PRC | TAL Holding Limited (Hong Kong) | ||
Pengxin TAL Industrial Investment (Shanghai) Co., Ltd.* | PRC | Beijing Century TAL Education Technology Co., Ltd. (PRC) | ||
Variable Interest Entities: | ||||
Beijing Xueersi Education Technology Co., Ltd.** | PRC | |||
Beijing Xueersi Network Technology Co., Ltd.** | PRC | |||
Xinxin Xiangrong Education Technology (Beijing) Co., Ltd.** | PRC | |||
VIE Subsidiaries: | ||||
Shidai TAL Education Technology (Beijing) Co., Ltd. | PRC | Xinxin Xiangrong Education Technology (Beijing) Co., Ltd. (PRC) | ||
TAL Education Technology (Jiangsu) Co., Ltd. | PRC | Xinxin Xiangrong Education Technology (Beijing) Co., Ltd. (PRC) | ||
TAL Training School (Shanghai) Co., Ltd. | PRC | Xinxin Xiangrong Education Technology (Beijing) Co., Ltd. (PRC) |
* | Pengxin TAL Industrial Investment (Shanghai) Co., Ltd. had 23 wholly owned subsidiaries and schools that operate TAL’s learning services as of February 28, 2023, all of which are formed in the mainland of China. |
** | Xueersi Education, Xueersi Network, and Xinxin Xiangrong had 232 wholly or majority owned subsidiaries and schools as of February 28, 2023 that operate TAL’s learning services, all of which are formed in the mainland of China. |