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Exhibit 8.1

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List of subsidiaries, VIEs and significant subsidiaries of VIEs of the Registrant

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Significant Subsidiaries

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Place of Incorporation

YZT (HK) Limited

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Hong Kong

Xiaoying (Beijing) Information Technology Co., Ltd.

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PRC

Shenzhen Xiaoying Puhui Technology Co., Ltd.

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PRC

Shenzhen Xiaoying Information Technology Co., Ltd.

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PRC

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VIEs

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Place of Incorporation

Shenzhen Xiaoying Technology Co., Ltd.

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PRC

Shenzhen Tangren Financing Guarantee Co., Ltd.

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PRC

Beijing Ying Zhong Tong Rongxun Technology Service Co., Ltd.

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PRC

Shenzhen Beier Assets Management Co., Ltd.

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PRC

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Significant Subsidiaries of VIEs

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Place of Incorporation

Shenzhen Ying Zhong Tong Financial Information Service Co., Ltd.

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PRC

Shenzhen Ying Ai Gou Trading Co., Ltd.

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PRC

Shenzhen Xiaoying Microcredit Co., Ltd.

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PRC

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*The subsidiaries of the Registrant’s subsidiaries incorporated in PRC and other subsidiaries of the VIEs have been omitted from this list since, considered in the aggregate as a single entity, they would not constitute a significant subsidiary.