Exhibit 8.1
List of Subsidiaries
| Subsidiaries | Place of Incorporation | Ownership Interest | ||
| Top KingWin Technology Inc. | California, U.S. | 100% | ||
| Sky KingWin Ltd. | British Virgin Islands | 100% | ||
| Top KingWin Hi Tech Inc. | Colorado, U.S. | Sky KingWin (BVI) (100% Hold) | ||
| Sky KingWin (HK) Ltd. | Hong Kong, P.R. China | Sky KingWin (BVI) (100% Hold) | ||
| Guangdong Tiancheng Jinhui Enterprise Development Group Co., Ltd. (“Tiancheng Jinhui”) | P.R. China | Sky KingWin (HK) (100% Hold) | ||
| Shenzhen Tiancheng Chuangxin Technology Co., Ltd. (“Shenzhen Tiancheng Chuangxin”) | P.R. China | Sky KingWin (HK) (100% Hold) | ||
| Guji Technology (Shenzhen) Co., Ltd. | P.R. China | Shenzhen Tiancheng Chuangxin (100% Hold) | ||
| Guangdong Tiancheng Jinhui Enterprise Management Consulting Co., Ltd. | P.R. China | Tiancheng Jinhui (100% Hold) | ||
| Jiangsu Tiancheng Jinhui Enterprise Management Consulting Co., Ltd. | P.R. China | Tiancheng Jinhui (100% Hold) | ||
| Chongqing Tiancheng Jinhui Enterprise Management Consulting Co., Ltd. | P.R. China | Tiancheng Jinhui (100% Hold) |