**EXHIBIT 8.1**

 

**List of the Registrant’s Subsidiaries and Consolidated Affiliated Entities**

 
| **Name**                                                                                              | ** ** | **Jurisdiction of   Incorporation** |
|-------------------------------------------------------------------------------------------------------|------------|------------------------------------------|
| **Subsidiaries:**                                                                                     |       |                                     |
| Beijing   Huanqiu Zhikang Shidai Education Consulting Co., Ltd.                                  |       | PRC                                      |
| Beijing   Xintang Sichuang Education Technology Co., Ltd.                                        |       | PRC                                      |
| Yidu   Huida Education Technology (Beijing) Co., Ltd.                                            |       | PRC                                      |
| TAL   Education Technology (Beijing) Co., Ltd.                                                   |       | PRC                                      |
| TAL   Electronic Technology (Shanghai) Co., Ltd                                                       |       | PRC                                      |
| TAL   Holding Limited (formerly known as “Xueersi International Education Group   Limited”) |       | Hong   Kong                              |
| Yidu   Technology Group                                                                               |       | Cayman   Islands                         |
| Yidu   Technology Group Limited                                                                       |       | Hong   Kong                              |
| YiduXuedi   Network Technology (Beijing) Co., Ltd.                                               |       | PRC                                      |
| Zhixuesi   Education Consulting (Beijing) Co., Ltd.                                              |       | PRC                                      |
|                                                                                                  |       |                                     |
| **Variable   Interest Entities:**                                                                     |       |                                     |
| Beijing   Dongfangrenli Science & Commerce Co., Ltd.                                    |       | PRC                                      |
| Beijing   Xueersi Education Technology Co., Ltd.                                                 |       | PRC                                      |
| Beijing   Xueersi Network Technology Co., Ltd.                                                   |       | PRC                                      |
|                                                                                                  |       |                                     |
| **Subsidiaries   and Schools of Variable Interest Entities:**                                         |       |                                     |
| Beijing   Chaoyang District Xueersi Training School                                                   |       | PRC                                      |
| Beijing   Dongcheng District Xueersi Training School                                                  |       | PRC                                      |
| Beijing   Haidian District Lejiale Training School                                                    |       | PRC                                      |
| Beijing   Haidian District Xueersi Training School                                                    |       | PRC                                      |
| Beijing   Shijingshan District Xueersi Training School                                                |       | PRC                                      |
| Beijing   Xicheng District Xueersi Training School                                                    |       | PRC                                      |
| Beijing   Xueersi Nanjing Education Technology Co., Ltd.                                         |       | PRC                                      |
| Beijing   Zhikang Culture Distribution Co., Ltd.                                                 |       | PRC                                      |
| Chengdu   Jinniu District Xueersi Training School                                                     |       | PRC                                      |
| Chengdu   Xueersi Education Consulting Co., Ltd.                                                 |       | PRC                                      |
| Chongqing   Shapingba District Xueersi Education Training School                                      |       | PRC                                      |
| Guangzhou   Liwan District Xueersi Training Center                                                    |       | PRC                                      |
| Guangzhou   Tianhe District Xueersi Training Center                                                   |       | PRC                                      |
| Guangzhou   Xueersi Education Technology Co., Ltd.                                               |       | PRC                                      |
| Guangzhou   Yuexiu District Xueersi Training School                                                   |       | PRC                                      |
| Hangzhou   Xueersi Education Consulting Co., Ltd.                                                |       | PRC                                      |
| Nanjing   Xintang Sichuang Education Information Consulting Co., Ltd.                            |       | PRC                                      |
| Nanjing   Xintang Sichuang Education Training School                                                  |       | PRC                                      |
| Shanghai   Changning District Xueersi Training School                                                 |       | PRC                                      |
| Shanghai   Minhang District Xueersi Training School                                                   |       | PRC                                      |
| Shanghai   Xueersi Education Information Consulting Co., Ltd.                                    |       | PRC                                      |
| Shanghai   Xueersi Network Technology Co., Ltd.                                                  |       | PRC                                      |
| Shenyang   Xueersi Education Information Consulting Co., Ltd.                                    |       | PRC                                      |
| Shenyang   Xueersi Education Training School                                                          |       | PRC                                      |
| Shenzhen   Xueersi Education Technology Co., Ltd.                                                |       | PRC                                      |
| Suzhou   Xueersi Network Technology Co., Ltd.                                                    |       | PRC                                      |
| Suzhou   Zhikang Culture Training Center                                                              |       | PRC                                      |
| Taiyuan   Xiaodian District Xueersi Training School                                                   |       | PRC                                      |
| Taiyuan   Yingze District Xueersi Training School                                                     |       | PRC                                      |
| Tianjin   Hexi District Xueersi Training School                                                       |       | PRC                                      |
| Tianjin   Xueersi Education Information Consulting Co., Ltd.                                     |       | PRC                                      |
| Wuhan   Jianghan District Xueersi English Training School                                             |       | PRC                                      |
| Wuhan   Jiang’an District Xueersi Training School                                                |       | PRC                                      |
| Wuhan   Wuchang District Xueersi Education Training School                                            |       | PRC                                      |
| Xi’an   Xueersi Network Technology Co., Ltd.                                                |       | PRC                                      |
| Zhengzhou   Jinshui District Xueersi Shulihua Training Center                                         |       | PRC                                      |

 

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