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Exhibit 8.1

List of Significant Subsidiaries and Consolidated Variable Interest Entities

Subsidiary

    

Place of Incorporation

 

Leading Ideal HK Limited

​

Hong Kong

​

Beijing Co Wheels Technology Co., Ltd.

​

Mainland China

​

Beijing Leading Automobile Sales Co., Ltd.

​

Mainland China

​

Jiangsu Xindian Interactive Sales and Services Co., Ltd.

​

Mainland China

​

Jiangsu CHJ Automobile Co., Ltd

​

Mainland China

​

Lixiang Zhizao Automobile Sales & Services (Beijing) Co., Ltd.

​

Mainland China

​

Lixiang Zhixing Automobile Sales & Services (Shanghai) Co., Ltd.

​

Mainland China

​

Lixiang Zhizao Automobile Sales & Services (Chengdu) Co., Ltd.

​

Mainland China

​

Chongqing Lixiang Automobile Co., Ltd.

​

Mainland China

​

​

Consolidated Variable Interest Entity

    

Place of Incorporation

 

Beijing CHJ Information Technology Co., Ltd.

​

Mainland China

​

Beijing Xindian Transport Information Technology Co., Ltd.

​

Mainland China

​

​