Exhibit 8.1

List of Significant Subsidiaries and Consolidated Variable Interest Entities

Subsidiary	Place of Incorporation
Leading Ideal HK Limited	Hong Kong
Beijing Co Wheels Technology Co., Ltd.	Mainland China
Beijing CHJ Automobile Technology Co., Ltd.	Mainland China
Beijing Leading Automobile Sales Co., Ltd.	Mainland China
Jiangsu Xindian Interactive Sales and Services Co., Ltd.	Mainland China
Chongqing Chezhiyu Automobile Sales and Services Co., Ltd.	Mainland China
Chongqing Lixiang Automobile Co., Ltd.	Mainland China
Beijing Lixiang Automobile Co., Ltd.	Mainland China
Consolidated Variable Interest Entity	Place of Incorporation
Beijing CHJ Information Technology Co., Ltd.	Mainland China
Beijing Xindian Transport Information Technology Co., Ltd.	Mainland China