Exhibit 8.1

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List of subsidiaries, VIEs and significant subsidiaries of VIEs of the Registrant

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Significant Subsidiaries

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Place of Incorporation

YZT (HK) Limited

Hong Kong

Xiaoying (Beijing) Information Technology Co., Ltd.

PRC

Shenzhen Xiaoying Puhui Technology Co., Ltd.

PRC

Shenzhen Xiaoying Information Technology Co., Ltd.

PRC

Tianjin Yuexin Financing Guarantee Co., Ltd.

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PRC

Dingyue Digital and Information Technology (Shenzhen) Co., Ltd.

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PRC

Chongqing Xiaoying Information Technology Co., Ltd.

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PRC

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VIEs

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Place of Incorporation

Shenzhen Xiaoying Technology Co., Ltd.

PRC

Beijing Ying Zhong Tong Rongxun Technology Service Co., Ltd.

PRC

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Significant Subsidiaries of VIEs

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Place of Incorporation

Shenzhen Ying Zhong Tong Financial Information Service Co., Ltd.

PRC

Shenzhen Ying Ai Gou Trading Co., Ltd.

PRC

Shenzhen Quanbei Microcredit Co., Ltd.

PRC

*The subsidiaries of the Registrant’s subsidiaries incorporated in PRC and other subsidiaries of the VIEs have been omitted from this list since, considered in the aggregate as a single entity, they would not constitute a significant subsidiary.