Exhibit 8.1

List of Significant Subsidiaries and Variable Interest Entities of Kuke Music Holding Limited

Significant Subsidiaries		Place of Incorporation
Rococo Holding Limited		British Virgin Islands
Rosenkavalier Limited		British Virgin Islands
Gauguin Limited		Hong Kong
Degas Limited		Hong Kong
Kuke Future International Technology (Beijing) Co., Ltd.,		People’s Republic of China
Beijing Lecheng Future Culture Communications Co., Ltd.		People’s Republic of China
Beijing Kuke Music Education Technology Co., Ltd.		People’s Republic of China

Variable Interest Entities		Place of Incorporation
Beijing Kuke Music Co., Ltd.		People’s Republic of China
Beijing Music Festival Culture Communications Co., Ltd.,		People’s Republic of China