Exhibit 8.1

List of Subsidiaries

Subsidiaries:

| • | ATA Testing Authority (Holdings) Limited, incorporated in the British Virgin Islands

| • | ATA Education Technology (Beijing) Limited (formerly known as “ATA Testing Authority (Beijing) Limited”), incorporated in the People’s Republic of China

| • | Xing Wei Institute (Hong Kong) Limited, incorporated in Hong Kong

| • | ACG International Group Limited, incorporated in the British Virgin Islands

| • | Beijing Huanqiuyimeng Education Consultation Corp., incorporated in the People’s Republic of China

| • | Beijing Miusi Education Co., Ltd., incorporated in the People’s Republic of China

| • | Muhua Shangce Learning Data & Technology (Beijing) Limited (formerly known as “ATA Learning Data & Technology (Beijing) Limited”), incorporated in the People’s Republic of China

Consolidated Variable Interest Entity:

| • | ATA Intelligent Learning (Beijing) Technology Limited, incorporated in the People’s Republic of China

Filing date: April 28, 2020