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 |
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 |
Ex. 8.1