Exhibit 8.1
List of Subsidiaries
| Jurisdiction of | ||||||
| Name of Subsidiary | Incorporation or Organization | Percentage of Ownership | ||||
| Taoping Holdings Limited | British Virgin Islands | 100 | % | |||
| Taoping Group (China) Ltd. | Hong Kong | 100 | % | |||
| Information Security IoT Tech. Co., Ltd. | PRC | 100 | % | |||
| TopCloud Software (China) Co., Ltd. | PRC | 100 | % | |||
| Information Security Tech. (China) Co., Ltd. | PRC | 100 | % | |||
| Biznest Internet Technology Co., Ltd. | PRC | 100 | % | |||
| iASPEC Bocom IoT Tech. Co., Ltd. | PRC | 100 | % | |||
| Taoping New Media Co., Ltd. | PRC | 100 | % | |||
| Taoping EP Holdings (Shenzhen) Co., Ltd. | PRC | 51 | % | |||
| Fujian Taoping Investment Co., Ltd. | PRC | 100 | % | |||
| Taoping (Guangxi) EP Tech. Co., Ltd. | PRC | 100 | % | |||
| Taoping Industrial (Yunnan) Co., Ltd. | PRC | 100 | % | |||