**Exhibit 8.1**

 

**SignificantSubsidiaries**

 

The following table sets forth our significantsubsidiaries and variable interest entities as of the date of this annualreport.

 
| **Name of subsidiary and/or variable  interest  entity:**                                             | ** ** | **Date of  incorporation  or establishment** | ** ** | **Percentage of  ownership** | ** ** | **Principal  activities**        |
|-------------------------------------------------------------------------------------------------------|------------|----------------------------------------------|------------|-----------------------------------|------------|----------------------------------|
| CMR Web-learning Co.,  Ltd.  (“CMR Web”)                                                    |       | July 29, 1999                      |       | 70%                               |       | Online degree program            |
| Beijing Hongcheng Liye  Technology Co., Ltd.  (“Hongcheng Liye”)                            |       | April 15, 2003                          |       | 100%                              |       | Online degree program            |
| Beijing Beiyuda  Education  Technology Co., Ltd.  (“Beiyuda”)                               |       | September 26, 2006                      |       | 51%                               |       | Online degree program            |
| Dalian Dongcai  Technology  Co., Ltd. (“Dongcai”)                                           |       | June 4, 2003                            |       | 70%                               |       | Online degree program            |
| Zhong Nongda Networks  Development Co., Ltd.  (“Zhongnongda Networks”)                      |       | October 30, 2001                        |       | 55%                               |       | Online degree program            |
| Beijing WITT Education  Consultant Management Co.,  Ltd. (“WITT Education”)                 |       | July 4, 2003                            |       | 100%                              |       | International curriculum program |
| Beijing WITT Science  Co., Ltd.  (“WITT Science”)                                           |       | December 26, 2005                       |       | 100%                              |       | International curriculum program |
| Beijing BCIT Science  and  Education Management  Consulting Limited  (“Beijing BCIT”) (PRC) |       | January 13, 2005                        |       | 100%                              |       | International curriculum program |
| Beijing Xuezhi Times  Education Science Co., Ltd.   (“Beijing Xuezhi”)                      |       | October 18, 2001                        |       | 100%                              |       | Online tutoring                  |
| Beijing Gotop Education  Co.,  Ltd. (“Gotop Hongcheng”)                                     |       | December 26, 2005                  |       | 100%                              |       | Online tutoring                  |
| Tianjin Gaotuo  Hongcheng   Education Technology Co.,   Ltd. (“Tianjin Gaotuo   Hongcheng”) |       | June 26, 2006                           |       | 100%                              |       | Online tutoring                  |
| Beijing Distance  Education   Technology Co., Ltd.   (“Yuancheng Education”)                |       | March 31, 2006                          |       | 61%                               |       | Online tutoring                  |
| Hongcheng Technology   Development Co., Ltd.   (“Hongcheng Technology”)                     |       | July 31, 2000                           |       | 100%                              |       | Online degree program            |

 

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| **Name of subsidiary and/or variable  interest  entity:**                                            | ** ** | **Date of  incorporation  or establishment** | ** ** | **Percentage of  ownership** | ** ** | **Principal  activities**                        |
|------------------------------------------------------------------------------------------------------|------------|----------------------------------------------|------------|-----------------------------------|------------|--------------------------------------------------|
| Chongqing Chongda  Yuanxing   Co., Ltd. (“Chongda”)                                        |       | December 24, 2003                  |       | 51%                               |       | Online degree program                            |
| Beijing BCIT Science  and   Education Management   Consulting Limited (BVI) (“BJ-   BCIT”) |       | February 10, 2006                       |       | 100%                              |       | International  curriculum program                |
| BJ—WITT EDU MAN. LTD.   (BVI) (“BJ—WITT”)                                        |       | July 4, 2003                            |       | 100%                              |       | International  curriculum program                |
| Xiandai Xingye Network   Technology Co., Ltd. (“Xiandai   Technology”)                     |       | November 7, 2000                        |       | N/A(1)                            |       | Provision of internet  content                   |
| Beijing Gotop  Electronic   Science Co., Ltd. (“Gotop   Electronic”)                       |       | November 29, 1995                       |       | 100%                              |       | Provision of internet  content                   |
| Beijing Hongcheng  Education   Technology Co., Ltd.   (“Hongcheng Education”)              |       | March 7, 2005                           |       | N/A(1)                            |       | Private primary and  secondary schools           |
| Jingzhou Tianchang  Investment   Co., Ltd. (“Tianchang”)                                   |       | September 6, 2005                       |       | 72.5%                             |       | Private primary and  secondary schools           |
| Jingzhou Middle School  South   Campus (“South Campus”)                                    |       | December 28, 2005                       |       | 54%                               |       | Private primary and  secondary schools           |
| Pingdingshan Wellent  Bilingual   School (“Pingdingshan”)                                  |       | September 3, 2002                       |       | 100%                              |       | Private primary and  secondary schools           |
| Anqing Foreign Language    Middle School (“Anqing   Foreign Language”)                     |       | August 2, 2004                          |       | 100%                              |       | Private primary and  secondary schools |
| Beijing Mingdaoyuan  Technology Co., Ltd (“Zhongcai”)                                      |       | March 27, 2007                          |       | 51%                               |       | Online degree program                            |
| Shanghai Shangcai  Education Technology Co., Ltd (“Shangcai”)                              |       | April 18, 2008                          |       | 51%                               |       | Online degree program                            |
| Dongcai Online Training  Center (“Dongcai Online”)                                         |       | July 10, 2008                           |       | 70%                               |       | Online degree program                            |
| Beijing Zhonglin  Education Technology Co., Ltd (“Zhonglin”)                               |       | November 3, 2008                        |       | 100%                              |       | Online degree program                            |

 

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| **Name of subsidiaries:**                                                                                | ** ** | **Date of****incorporation****or establishment** | ** ** | **Percentage of  ownership ** | ** ** | **Principal****activities**       |
|----------------------------------------------------------------------------------------------------------|------------|--------------------------------------------------|------------|-----------------------------------------|------------|-----------------------------------|
| CMR Web-learning Co.,  Ltd.  (“CMR Web”)                                                       |       | July 29, 1999                          |       | 70%                                     |       | Online degree program             |
| Beijing Hongcheng Liye   Technology Co., Ltd.  (“Hongcheng Liye”)                              |       | April 15, 2003                              |       | 100%                                    |       | Online degree program             |
| Beijing Beiyuda  Education  Technology Co., Ltd.   (“Beiyuda”)                                 |       | September 26, 2006                          |       | 51%                                     |       | Online degree program             |
| Dalian Dongcai  Technology   Co., Ltd. (“Dongcai”)                                             |       | June 4, 2003                                |       | 70%                                     |       | Online degree program             |
| Zhong Nongda Networks  Development Co., Ltd.  (“Zhongnongda Networks”)                         |       | October 30, 2001                            |       | 55%                                     |       | Online degree program             |
| Beijing WITT Education   Consultant Management Co.,  Ltd. (“WITT Education”)                   |       | July 4, 2003                                |       | 100%                                    |       | International  curriculum program |
| Beijing WITT Science  Co., Ltd.  (“WITT Science”)                                              |       | December 26, 2005                           |       | 100%                                    |       | International  curriculum program |
| Beijing BCIT Science  and   Education Management   Consulting Limited   (“Beijing BCIT”) (PRC) |       | January 13, 2005                            |       | 100%                                    |       | International  curriculum program |
| Beijing Xuezhi Times   Education Science Co., Ltd.  (“Beijing Xuezhi”)                         |       | October 18, 2001                            |       | 100%                                    |       | Online tutoring                   |
| Beijing Gotop Education  Co.,   Ltd. (“Gotop Hongcheng”)                                       |       | December 26, 2005                      |       | 100%                                    |       | Online tutoring                   |
| Tianjin Gaotuo  Hongcheng   Education Technology Co.,   Ltd. (“Tianjin Gaotuo   Hongcheng”)    |       | June 26, 2006                               |       | 100%                                    |       | Online tutoring                   |
| Beijing Distance  Education   Technology Co., Ltd.   (“Yuancheng Education”)                   |       | March 31, 2006                              |       | 61%                                     |       | Online tutoring                   |
| Hongcheng Technology   Development Co., Ltd.  (“Hongcheng Technology”)                         |       | July 31, 2000                               |       | 100%                                    |       | Online degree program             |
| Chongqing Chongda  Yuanxing   Co., Ltd. (“Chongda”)                                            |       | December 24, 2003                      |       | 51%                                     |       | Online degree program             |
| Beijing BCIT Science  and   Education Management   Consulting Limited (BVI) (“BJ-  BCIT”)      |       | February 10, 2006                           |       | 100%                                    |       | International  curriculum program |

 

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| **Name of subsidiaries:**                                                                              | ** ** | **Date of****incorporation****or establishment** | ** ** | **Percentage of  ownership ** | ** ** | **Principal****activities**            |
|--------------------------------------------------------------------------------------------------------|------------|--------------------------------------------------|------------|-----------------------------------------|------------|----------------------------------------|
| BJ—WITT EDU MAN. LTD.   (BVI) (“BJ—WITT”)                                          |       | July 4, 2003                                |       | 100%                                    |       | International  curriculum program      |
| Xiandai Xingye Network   Technology Co., Ltd. (“Xiandai   Technology”)                       |       | November 7, 2000                            |       | N/A(1)                                  |       | Provision of internet  content         |
| Beijing Gotop  Electronic   Science Co., Ltd. (“Gotop   Electronic”)                         |       | November 29, 1995                           |       | 100%                                    |       | Provision of internet  content         |
| Beijing Hongcheng  Education   Technology Co., Ltd.   (“Hongcheng Education”)                |       | March 7, 2005                               |       | N/A(1)                                  |       | Private primary and  secondary schools |
| Jingzhou Tianchang  Investment   Co., Ltd. (“Tianchang”)                                     |       | September 6, 2005                           |       | 72.5%                                   |       | Private primary and  secondary schools |
| Jingzhou Middle School  South   Campus (“South Campus”)                                      |       | December 28, 2005                           |       | 54%                                     |       | Private primary and  secondary schools |
| Pingdingshan Wellent  Bilingual   School (“Pingdingshan”)                                    |       | September 3, 2002                           |       | 100%                                    |       | Private primary and  secondary schools |
| Anqing Foreign Language    Middle School (“Anqing  Foreign Language”)                        |       | August 2, 2004                              |       | 100%                                    |       | Private primary and  secondary schools |
| Beijing Mingdaoyuan  Technology Co., Ltd  (“Zhongcai”)                                       |       | March 27, 2007                              |       | 51%                                     |       | Online degree program                  |
| Shanghai Shangcai  Education Technology Co., Ltd   (“Shangcai”)                         |       | April 18, 2008                              |       | 51%                                     |       | Online degree program                  |
| Dongcai Online Training  Center (“Dongcai Online”)                                           |       | July 10, 2008                               |       | 70%                                     |       | Online degree program                  |
| Beijing Zhonglin  Education Technology Co., Ltd   (“Zhonglin”)                          |       | November 3, 2008                            |       | 100%                                    |       | Online degree program                  |
| Guang Xi Hongcheng  Times Technology Development Co., Ltd   (“Guangxi  Hongcheng”) |       | February 10, 2009                           |       | 51%                                     |       | Online degree program                  |

 

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