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Exhibit 8.1

List of Significant Subsidiaries and Consolidated Variable Interest Entities

Subsidiaries

Place of Incorporation

Leading Ideal HK Limited

Hong Kong

Beijing Co Wheels Technology Co., Ltd.

Mainland China

Beijing CHJ Automobile Technology Co., Ltd.

Mainland China

Beijing Leading Automobile Sales Co., Ltd.

Mainland China

Jiangsu Xindian Interactive Automobile Sales and Services Co., Ltd.

Mainland China

Beijing Lixiang Automobile Co., Ltd.

Mainland China

Shanghai Lixiang Automobile Technology Co., Ltd.

Mainland China

Consolidated Variable Interest Entities

Place of Incorporation

Beijing CHJ Information Technology Co., Ltd.

Mainland China

Beijing Xindian Transport Information Technology Co., Ltd.

Mainland China