Exhibit 8.1
| Entity | Jurisdiction | Ownership | ||
| WiMi Hologram Cloud Inc. | Cayman Islands | - | ||
| WiMi Hologram Cloud Limited | Hong Kong | 100% | ||
| Beijing Hologram WiMi Cloud Network Technology Co., Ltd. (“WFOE”) | People’s Republic of China | 100% | ||
| Lixin Technology Co., Ltd. | People’s Republic of China | 100% | ||
| Hainan Lixin Technology Co., Ltd | People’s Republic of China | 100% owned by Lixin Technology Co., Ltd. | ||
| Tianjin Zhongzhengdaohe Investment Co., Ltd. | People’s Republic of China | 100% | ||
| Shenzhen Hedaozhongshu Technology Co., Ltd | People’s Republic of China | 100% owned by Tianjin Zhongzhengdaohe Investment Co., Ltd. | ||
| Kashi Daohezhongzheng Internet Technology Co. Ltd | People’s Republic of China | 100% owned by Shenzhen Hedaozhongshu Technology Co., Ltd | ||
| VIYI Technology Inc. | Cayman Islands | 73% | ||
| Viru Technology Limited | Hong Kong | 55% owned by WiMi Hologram Cloud Limited | ||
| VIDA Semicon Co., Limited | Hong Kong | 53% owned by WiMi Hologram Cloud Limited | ||
|
Beijing WiMi Cloud Software Co., Ltd. (Beijing WiMi) |
People’s Republic of China | Variable Interest Entity | ||
| Micro Beauty Lightspeed Investment Management HK Limited(“Micro Beauty”) | Hong Kong | 100% owned by Beijing WiMi | ||
| Shenzhen Yidian Network Technology Co., Ltd. (“Shenzhen Yidian”) | People’s Republic of China | 100% owned by Beijing WiMi | ||
| Shenzhen Kuxuanyou Technology Co., Ltd. (“Shenzhen Kuxuanyou”) | People’s Republic of China | 100% owned by Beijing WiMi | ||
| Skystar Development Co., Ltd. | Republic of Seychelles | 100% owned by Micro Beauty | ||
| Shenzhen Yiruan Tianxia Technology Co., Ltd. | People’s Republic of China | 100% owned by Shenzhen Kuxuanyou | ||
| Shenzhen Yiyun Technology Co., Ltd. | People’s Republic of China | 100% owned by Shenzhen Kuxuanyou | ||
|
Shenzhen Duodian Cloud Technology Co., Ltd. (“Shenzhen Duodian”) |
People’s Republic of China | 100% owned by Shenzhen Yidian | ||
| Korgas Duodian Network Technology Co., Ltd. | People’s Republic of China | 100% owned by Shenzhen Yidian | ||
| Kashi Duodian Network Technology Co., Ltd. | People’s Republic of China | 100% owned by Shenzhen Yidian |
| Shenzhen Zhiyun Image Technology Co., Ltd. | People’s Republic of China | 100% owned by Shenzhen Yidian | ||
| Shenzhen Yunzhan Image Technology Co., Ltd. | People’s Republic of China | 100% owned by Shenzhen Yidian | ||
| Shenzhen Shiyunyanxi Technology Co. Ltd. | People’s Republic of China | 100% owned by Shenzhen Yidian | ||
| Dongguan Xinhongsheng Technology Co., Ltd., | People’s Republic of China | 100% owned by Shenzhen Duodian | ||
|
FE-DA Electronics Company Private Limited (“FE-DA Electronics”) |
Singapore | 100% owned by VIYI Technology Inc. | ||
| Excel Crest Limited | Hong Kong | 100% owned by FE-DA Electronics | ||
| Wisdom Lab Inc. | Cayman Islands | 100% owned by FE-DA Electronics | ||
| VIYI Technology Limited | Hong Kong | 100% owned by VIYI Technology Inc. | ||
|
Shenzhen Weiyixin Technology Co., Ltd. (“Shenzhen Weiyixin”) |
People’s Republic of China | 100% owned by VIYI Technology Limited. | ||
| Shenzhen Yitian Internet Technology Co., Ltd. (“Shenzhen Yitian”) | People’s Republic of China | Variable Interest Entity of Shenzhen Weiyixin | ||
| Shenzhen Qianhai Wangxin Technology Co., Ltd. | People’s Republic of China | 100% owned by Shenzhen Yitian | ||
|
Weidong Technology Co., Ltd. (“Weidong Technology”) |
People’s Republic of China | 100% owned by Shenzhen Weiyixin | ||
| Shanghai Weimu Technology Co., Ltd. | People’s Republic of China | 58% owned by Shenzhen Weiyixin | ||
|
Shanghai Guoyu Information Technology Co., Ltd. (“Shanghai Guoyu”) |
People’s Republic of China | 99% owned by Weidong Technology and 1% owned by Shenzhen Yiyou Online Technology Co., Ltd. | ||
| Shenzhen Yiyou Online Technology Co., Ltd. | People’s Republic of China | 100% owned by Weidong Technology | ||
| Tianjin Weidong Technology Co., Ltd | People’s Republic of China | 60% owned by Weidong Technologyfdfdg | ||
| Korgas 233 Technology Co., Ltd. | People’s Republic of China | 100% owned by Shanghai Guoyu | ||
| Korgas Weidong Technology Co., Ltd | People’s Republic of China | 100% owned by Shanghai Guoyu | ||
| Kashi Guoyu Information Technology Co., Ltd. | People’s Republic of China | 100% owned by Shanghai Guoyu | ||
| Wuhan 233 Interactive Entertainment Technology Co., Ltd | People’s Republic of China | 100% owned by Shenzhen Yiyou Online Technology Co., Ltd. | ||
| Viwo Technology Limited | Hong Kong | 55% owned by VIYI Technology Limited | ||
| Shenzhen Viwotong Technology Co., Ltd. | People’s Republic of China | 100% owned by Viwo Technology Limited | ||
| Guangzhou Tapuyu Internet Technology Co., Ltd. | People’s Republic of China | 100% owned by Shenzhen Viwotong Technology Co., Ltd. | ||
| Pengcheng Keyi (Xi'an) Intelligence Technology Co., Ltd. | People’s Republic of China | 100% owned by Shenzhen Viwotong Technology Co., Ltd. |