Exhibit 8.1

List of Subsidiaries and VIEs of YGMZ.    

Subsidiaries		Place of Incorporation
Mingzhu Logistics Holdings Limited		Cayman Islands
Mingzhu Investment Limited		British Virgin Islands
Yinhua (BVI) Limited		British Virgin Islands
Feipeng Global Limited		British Virgin Islands
Cheyi (BVI) Limited		British Virgin Islands
Alliance Liquor Investment (BVI) Limited		British Virgin Islands
YGMZ (HongKong) Limited		Hong Kong
Yinhua (HK) Limited		Hong Kong
Feipeng Enterprises (HK) Limited		Hong Kong
Cheyi (Hong Kong) Limited		Hong Kong
Alliance Liquor Investment (HK) Limited		Hong Kong
Shenzhen Yangang Mingzhu Freight Industry Co., Ltd.		PRC
Shenzhen Yangang Mingzhu Supply Chain Management Co., Ltd.		PRC
Zhejiang Caiyunlian Technology Co., Ltd.		PRC
Shenzhen Feipeng Zhongheng Supply Chain Management Co., Ltd.		PRC
Shenzhen Pengcheng Shengshi Logistics Co., Ltd.		PRC
Ningbo Cheyi Corporate Information Consulting Co., Ltd.		PRC
Xiamen Alliance Management Consulting Co., Ltd.		PRC
Variable Interest Entities		Place of Incorporation
Hainan Zhisheng Car Services Co., Ltd.		PRC
Xinjiang Feipeng Logistics Co., Ltd.		PRC
Shanghai Feipeng Supply Chain Management Co., Ltd.		PRC
Xiamen Alliance Liquor Industry Group Co., Ltd.		PRC