EX-8.1 3 tal-20220228xex8d1.htm EX-8.1

Exhibit 8.1

List of the Registrant’s Principal Subsidiaries and Consolidated Affiliated Entities

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​ | ​ | ​ | ​ | ​
Name |  | Jurisdiction of Incorporation |  | Direct Parent Company of the Subsidiary and its Jurisdiction of Incorporation
Subsidiaries: | ​ | ​ | ​ | ​
TAL Holding Limited | ​ | Hong Kong | ​ | TAL Education Group(Cayman)
Beijing Century TAL Education Technology Co., Ltd. | ​ | PRC | ​ | TAL Holding Limited(Hong Kong)
Beijing Xintang Sichuang Education Technology Co., Ltd. | ​ | PRC | ​ | TAL Holding Limited(Hong Kong)
Pengxin TAL Industrial Investment (Shanghai) Co., Ltd.* | ​ | PRC | ​ | Beijing Century TAL Education Technology Co., Ltd. (PRC)
Variable Interest Entities: | ​ | ​ | ​ | ​
Beijing Xueersi Education Technology Co., Ltd.** | ​ | PRC | ​ | ​
Beijing Xueersi Network Technology Co., Ltd.** | ​ | PRC | ​ | ​
Xinxin Xiangrong Education Technology (Beijing) Co., Ltd.** | ​ | PRC | ​ | ​
Affiliated Entities: | ​ | ​ | ​ | ​
Shidai TAL Education Technology (Beijing) Co., Ltd. | ​ | PRC | ​ | Xinxin Xiangrong Education Technology (Beijing) Co., Ltd.(PRC)
TAL Education Technology (Jiangsu) Co., Ltd. | ​ | PRC | ​ | Xinxin Xiangrong Education Technology (Beijing) Co., Ltd.(PRC)
TAL Training School (Shanghai) Co., Ltd. | ​ | PRC | ​ | Xinxin Xiangrong Education Technology (Beijing) Co., Ltd.(PRC)

* | Pengxin TAL Industrial Investment (Shanghai) Co., Ltd. had the following wholly owned subsidiaries as of February 28, 2022, all of which are formed in the PRC: (1) 25 schools; and (2) 7 subsidiaries that operate TAL’s learning services under the brand Xueersi.

** | Xueersi Education, Xueersi Network, and Xinxin Xiangrong had the following subsidiaries as of February 28, 2022 all of which are formed in the PRC: (1) 244 schools; and (2) 90 subsidiaries that operate TAL’s learning services under the brand Xueersi. These three VIEs wholly owned 89 subsidiaries and owned majority equity of the remaining one subsidiary.