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Exhibit 8.1

List of Significant Subsidiaries and Consolidated Variable Interest Entity of

BEST Inc. (as of December 31, 2023)

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Subsidiaries

    

Jurisdiction of
Incorporation

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Eight Hundred Logistics Technologies Corporation

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British Virgin Islands

BEST Logistics Technologies Limited

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Hong Kong

Zhejiang BEST Technology Co., Ltd.*
浙江百世技术有限公司

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PRC

BEST Logistics Technologies (China) Co., Ltd.*
百世物流科技(中国)有限公司

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PRC

BEST Logistics Technologies (Ningbo Free Trade Zone) Co., Ltd.*
百世物流科技(宁波保税区)有限公司

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PRC

BEST Capital Inc.

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Cayman Islands

BEST Capital Holding Limited

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British Virgin Islands

BEST Capital Management Limited

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Hong Kong

Xinyuan Financial Leasing (Zhejiang) Co., Ltd.*
信远融资租赁(浙江)有限公司

BEST Store Network Limited

BEST Store Network Holding Limited.

BEST Store Network Management Limited.

BEST Store Network (Hangzhou) Co., Ltd.

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PRC

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Cayman Islands

British Virgin Islands

Hong Kong

PRC

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Consolidated Variable Interest Entity

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Jurisdiction of
Incorporation

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Hangzhou BEST Information Technology Services Co., Ltd.*
杭州百世信息技术服务有限公司

Hangzhou Baijia Business Management Consulting Co., Ltd. *
杭州百加商业管理咨询有限公司

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PRC

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PRC


*The English name of this subsidiary or consolidated Variable Interest Entity, as applicable, has been translated from its Chinese name.