EXHIBIT 8.1
List of Principal Subsidiaries and Consolidated Variable Interest Entities
| Subsidiaries: |
Place of Incorporation | |
| Jingdong Technology Group Corporation | Cayman Islands | |
| Jingdong Logistics Group Corporation | Cayman Islands | |
| Jingdong Express Group Corporation | Cayman Islands | |
| JD Logistics Holding Limited | Cayman Islands | |
| JD Assets Holding Limited | Cayman Islands | |
| JD.com Asia Investment Corporation | Cayman Islands | |
| JD Health International Inc. | Cayman Islands | |
| Jingdong Express International Limited | British Virgin Islands | |
| JD.com Investment Limited | British Virgin Islands | |
| JD Asia Development Limited | British Virgin Islands | |
| JD Jiankang Limited | British Virgin Islands | |
| Jingdong E-Commerce (Express) Hong Kong Co., Ltd. | Hong Kong | |
| Jingdong E-Commerce (Trade) Hong Kong Co., Ltd. | Hong Kong | |
| Jingdong E-Commerce (Logistics) Hong Kong Co., Ltd. | Hong Kong | |
| JD.com International Limited | Hong Kong | |
| JD.com E-Commerce (Technology) Hong Kong Co., Ltd. | Hong Kong | |
| JD.com Overseas Innovation Limited | Hong Kong | |
| JD.com E-Commerce (Investment) Hong Kong Co., Ltd. | Hong Kong | |
| JD.com International (Singapore) Pte. Limited | Singapore | |
| JD.com American Technologies Corporation | Delaware | |
| Beijing Jingdong Century Trade Co., Ltd. | PRC | |
| Jiangsu Jingdong Information Technology Co., Ltd. | PRC | |
| Chongqing Jingdong Haijia E-commerce Co., Ltd. | PRC | |
| Beijing Jingdong Shangke Information Technology Co., Ltd. | PRC | |
| Xi’an Jingxundi Supply Chain Technology Co., Ltd. | PRC | |
| Xi’an Jingdong Xuncheng Logistics Co., Ltd. | PRC | |
| Beijing Jinghong Logistics Co., Ltd. | PRC | |
| Shanghai Shengdayuan Information Technology Co., Ltd. | PRC | |
| Suqian Hanbang Investment Management Co., Ltd. | PRC | |
| Consolidated variable interest entities and their subsidiaries: |
||
| Beijing Jingdong 360 Degree E-commerce Co., Ltd. | PRC | |
| Jiangsu Yuanzhou E-commerce Co., Ltd. | PRC | |
| Jiangsu Jingdong Bangneng Investment Management Co., Ltd. | PRC | |
| Xi’an Jingdong Xincheng Information Technology Co., Ltd. | PRC | |
| Suqian Jingdong Jinyi Enterprise Management Co., Ltd. | PRC | |
| Suqian Jingdong Sanhong Enterprise Management Center (L.P.) | PRC | |
| Suqian Jingdong Mingfeng Enterprise Management Co., Ltd. | PRC | |
| Hengqin Junze Management and Consulting Co., Ltd. | PRC | |
| Beijing Jingbangda Trade Co., Ltd. | PRC | |
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