Exhibit 8.1
List of Principal Subsidiaries and Consolidated Variable Interest Entities
| Subsidiaries: |
Place of Incorporation | |
| Jingdong Technology Group Corporation | Cayman Islands | |
| JINGDONG Property, Inc. | Cayman Islands | |
| JD Logistics, Inc. | Cayman Islands | |
| JD Property Holding Limited | Cayman Islands | |
| JD Assets Holding Limited | Cayman Islands | |
| JD Health International Inc. | Cayman Islands | |
| JINGDONG Industrials, Inc. | Cayman Islands | |
| Dada Nexus Limited | Cayman Islands | |
| JD.com Investment Limited | British Virgin Islands | |
| JD Asia Development Limited | British Virgin Islands | |
| JD Jiankang Limited | British Virgin Islands | |
| JD Industrial Technology Limited | British Virgin Islands | |
| JD Sunflower Investment Limited | British Virgin Islands | |
| Windcreek Limited | British Virgin Islands | |
| JD Logistics Holding Limited | Hong Kong | |
| Jingdong E-Commerce (Trade) Hong Kong Co., Ltd. | Hong Kong | |
| JD.com International Limited | Hong Kong | |
| Beijing Jingdong Century Trade Co., Ltd. | PRC | |
| Jiangsu Jingdong Information Technology Co., Ltd. | PRC | |
| Chongqing Jingdong Haijia E-commerce Co., Ltd. | PRC | |
| Beijing Jingdong Shangke Information Technology Co., Ltd. | PRC | |
| Jiangsu Xinchuan Hailian Supply Chain Management Co., Ltd. | PRC | |
| Shanghai Shengdayuan Information Technology Co., Ltd. | PRC | |
| Suqian Hanbang Investment Management Co., Ltd. | PRC | |
| Beijing Wodong Tianjun Information Technology Co., Ltd. | PRC | |
| Jingdong Logistics Supply Chain Co., Ltd. | PRC | |
| Jiangsu Huiji Space Technology Co., Ltd. | PRC | |
| Consolidated variable interest entities and their subsidiaries: | ||
| Beijing Jingdong 360 Degree E-commerce Co., Ltd. | PRC | |
| Jiangsu Yuanzhou E-commerce Co., Ltd. | PRC | |
| Jiangsu Jingdong Bangneng Investment Management Co., Ltd. | PRC | |
| Suqian Hanyu Technology Co., Ltd. | PRC | |
| Xi’an Jingdong Xincheng Information Technology Co., Ltd. | PRC | |
| Suqian Juhe Digital Enterprise Management Co., Ltd. | PRC | |
| Beijing Jingbangda Trade Co., Ltd. | PRC | |