Exhibit 8.1

The particulars of the Companys subsidiaries as at December 31, 2016 are set forth below:



|                                                                                                    |  |                                    |  |                              |       |   |          |  |       |   
|--------------------------------------------------------------------------------------------------- |  | ---------------------------------- |  | ---------------------------- | ----- | - | -------- |  | ----- | --
|                                                                                                    |  |                                    |  | Attributableequity
interests |      
|Name of company                                                                                     |  | Jurisdiction                       |  | Direct                       |       |   | Indirect | 
|Guangxi Yuchai Machinery Company Limited                                                            |  | Peoples Republic of
China (PRC) |  |                              |      |   |          |  | 76.4  | % 
|Guangxi Yuchai Accessories Manufacturing Company Limited                                            |  | PRC                                |  |                              |      |   |          |  | 76.4  | % 
|Guangxi Yulin Yuchai Accessories Manufacturing Company Limited                                      |  | PRC                                |  |                              |      |   |          |  | 76.4  | % 
|Guangxi Yuchai Machinery Monopoly Development Co., Ltd.                                             |  | PRC                                |  |                              |      |   |          |  | 54.9  | % 
|Hangzhou Yuchai Machinery Monopoly Company Limited                                                  |  | PRC                                |  |                              |      |   |          |  | 54.9  | % 
|Nanchang Yuchai Marketing Company Limited                                                           |  | PRC                                |  |                              |      |   |          |  | 54.9  | % 
|Xiamen Yuchai Machinery Monopoly Company Limited                                                    |  | PRC                                |  |                              |      |   |          |  | 54.9  | % 
|Suzhou Yuchai Machinery Monopoly Co., Ltd.                                                          |  | PRC                                |  |                              |      |   |          |  | 54.9  | % 
|Wulumuqi Yuchai Machinery Monopoly Company Limited                                                  |  | PRC                                |  |                              |      |   |          |  | 54.9  | % 
|Changchun Yuchai Marketing Company Limited                                                          |  | PRC                                |  |                              |      |   |          |  | 54.9  | % 
|Nanjing Yuchai Machinery Marketing Company Limited                                                  |  | PRC                                |  |                              |      |   |          |  | 54.9  | % 
|Xian Yuchai Machinery Monopoly Company Limited                                                      |  | PRC                                |  |                              |      |   |          |  | 54.9  | % 
|Hefei Yuchai Machinery Monopoly Company Limited                                                     |  | PRC                                |  |                              |      |   |          |  | 54.9  | % 
|Shijiazhuang Yuchai Machinery Monopoly Company Limited                                              |  | PRC                                |  |                              |      |   |          |  | 54.9  | % 
|Jinan Yuchai Machinery Monopoly Company Limited                                                     |  | PRC                                |  |                              |      |   |          |  | 54.9  | % 
|Chongqing Yuchai Machinery Monopoly Company Limited                                                 |  | PRC                                |  |                              |      |   |          |  | 54.9  | % 
|Wuhan Yuchai Marketing Company Limited                                                              |  | PRC                                |  |                              |      |   |          |  | 54.9  | % 
|Guangxi Yuchai Crankshaft Co., Ltd.                                                                 |  | PRC                                |  |                              |      |   |          |  | 57.3  | % 
|Guangxi Yulin Hotel Company Limited                                                                 |  | PRC                                |  |                              |      |   |          |  | 76.4  | % 
|Guangxi Shang Lin Food Co., Limited (previously known as Guangxi Shang Lin Trading Company
Limited) |  | PRC                                |  |                              |      |   |          |  | 76.4  | % 
|Guangzhou Tongju Commerce and Trade Company Limited                                                 |  | PRC                                |  |                              |      |   |          |  | 54.9  | % 
|Hunan Yuchai Machinery Industry Company Limited                                                     |  | PRC                                |  |                              |      |   |          |  | 28.0  | %*
|Yuchai Remanufacturing Services (Suzhou) Co., Ltd.                                                  |  | PRC                                |  |                              |      |   |          |  | 76.4  | % 
|Shanghai Yuchai Jidian Marketing Company Limited                                                    |  | PRC                                |  |                              |      |   |          |  | 54.9  | % 
|Shenyang Yuchai Marketing Company Limited                                                           |  | PRC                                |  |                              |      |   |          |  | 54.9  | % 
|Lanzhou Yuchai Marketing Company Limited                                                            |  | PRC                                |  |                              |      |   |          |  | 54.9  | % 
|Beijing Jingdu Yuchai Trade Company Limited                                                         |  | PRC                                |  |                              |      |   |          |  | 54.9  | % 
|Baotou Yuchai Machinery Monopoly Company Limited                                                    |  | PRC                                |  |                              |      |   |          |  | 54.9  | % 
|Taiyuan Yuchai Machinery Monopoly Company Limited                                                   |  | PRC                                |  |                              |      |   |          |  | 54.9  | % 
|Guiyang Yuchai Machinery Monopoly Company Limited                                                   |  | PRC                                |  |                              |      |   |          |  | 54.9  | % 
|Zhengzhou Yuchai Marketing Company Limited                                                          |  | PRC                                |  |                              |      |   |          |  | 54.9  | % 
|Hainan Yuchai Marketing Company Limited                                                             |  | PRC                                |  |                              |      |   |          |  | 54.9  | % 
|Harbin Yuchai Marketing Company Limited                                                             |  | PRC                                |  |                              |      |   |          |  | 54.9  | % 
|Sichuan Yuchai Machinery Industry Company Limited                                                   |  | PRC                                |  |                              |      |   |          |  | 54.9  | % 
|Xuzhou Yuchai Machinery Industry Development Co., Limited                                           |  | PRC                                |  |                              |      |   |          |  | 54.9  | % 
|Yunnan Yuchai Machinery Industry Company Limited                                                    |  | PRC                                |  |                              |      |   |          |  | 54.9  | % 
|Yulin Yuchai Machinery Industry Development Co., Ltd.                                               |  | PRC                                |  |                              |      |   |          |  | 54.9  | % 
|Ningxia Yuchai Machinery Monopoly Co., Limited.                                                     |  | PRC                                |  |                              |      |   |          |  | 54.9  | % 
|YC Europe Co., Limited.                                                                             |  | PRC                                |  |                              |      |   |          |  | 51.6  | % 
|Yuchai Machinery (Hong Kong) Co., Limited.                                                          |  | PRC                                |  |                              |      |   |          |  | 76.4  | % 
|Grace Star Services Ltd.                                                                            |  | British Virgin Islands (BVI)     |  |                              |      |   |          |  | 100.0 | % 
|Venture Delta Limited                                                                               |  | BVI                                |  |                              |      |   |          |  | 100.0 | % 
|Venture Lewis Limited                                                                               |  | Mauritius                          |  |                              |      |   |          |  | 100.0 | % 
|Hong Leong Technology Systems (BVI) Ltd.                                                            |  | BVI                                |  |                              | 100.0 | % |          |  |      |   
|Cathay Diesel Holdings Ltd.                                                                         |  | Cayman Islands                     |  |                              | 100.0 | % |          |  |      |   
|Goldman Sachs Guangxi Holdings (BVI) Ltd.                                                           |  | BVI                                |  |                              | 100.0 | % |          |  |      |   



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|                                     |  |              |  |                              |       |   |          |  |      |   
|------------------------------------ |  | ------------ |  | ---------------------------- | ----- | - | -------- |  | ---- | --
|                                     |  |              |  | Attributableequity
interests |      
|Name of company                      |  | Jurisdiction |  | Direct                       |       |   | Indirect | 
|Tsang & Ong Nominees (BVI) Ltd.      |  | BVI          |  |                              | 100.0 | % |          |  |     |   
|Youngstar Holdings Limited           |  | BVI          |  |                              | 100.0 | % |          |  |     |   
|Earnest Assets Limited               |  | BVI          |  |                              | 100.0 | % |          |  |     |   
|Constellation Star Holdings Limited  |  | BVI          |  |                              | 100.0 | % |          |  |     |   
|HL Global Enterprises Limited        |  | Singapore    |  |                              |      |   |          |  | 48.9 | %#
|Jining Yuchai Engine Company Limited |  | PRC          |  |                              |      |   |          |  |      | ##



|* | It is a subsidiary that is controlled by the Company. Control exists when the Company has the power, directly or indirectly, to govern the financial
and operating policies of an enterprise so as to obtain benefits from its activities.
|- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|# | We consolidate HLGE as a subsidiary, as we are able to govern the financial and operating policies of HLGE. As of February 28, 2017, our
shareholding interest in HLGE was 48.9%.
|- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|## | On September 28, 2014, Yuchai disposed of its 70% equity interest in Jining Yuchai. Subsequently, through contractual arrangements, Yuchai
obtained control over Jining Yuchai. For details, see Note 1.2(a) to the consolidated financial statements in Item 18 of the annual report on Form 20-F for the fiscal year ended December 31, 2016.
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