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Exhibit 8.1

List of Significant Subsidiaries and VIE of the Registrant

Significant Subsidiaries

Place of Incorporation

Luckin Coffee Investment Inc.

British Virgin Islands

Luckin Coffee (Hong Kong) Limited

Hong Kong

Luckin Coffee Roasting (Hong Kong) Limited

Hong Kong

Luckin Coffee Roastery (Hong Kong) Limited

Hong Kong

Luckin Coffee (China) Co., Ltd.

PRC

Beijing Luckin Coffee Co., Ltd.

PRC

Luckin Investment (Tianjin) Co., Ltd.

PRC

Luckin Coffee Roasting (Xiamen) Co., Ltd.

PRC

Luckin Coffee Roasting (Pingnan) Co., Ltd.

PRC

VIE

Place of Incorporation

Beijing Luckin Coffee Technology Ltd.

PRC