Exhibit 8.1

List of Subsidiaries

	Jurisdiction of
Name of Subsidiary	Incorporation or Organization	Percentage of Ownership
Taoping Holdings Limited	British Virgin Islands		100	%
Taoping Group (China) Ltd.	Hong Kong		100	%
Information Security IoT Tech. Co., Ltd.	PRC		100	%
TopCloud Software (China) Co., Ltd.	PRC		100	%
Taoping Digital Tech. (Jiangsu) Co., Ltd.	PRC		100	%
Information Security Tech. (China) Co., Ltd.	PRC		100	%
Biznest Internet Technology Co., Ltd.	PRC		100	%
iASPEC Bocom IoT Tech. Co., Ltd.	PRC		100	%
Taoping New Media Co., Ltd.	PRC		100	%
Zhenjiang Taoping IoT Technology Co., Ltd	PRC		100	%
Taoping EP Holdings (Shenzhen) Co., Ltd.	PRC		51	%
Fujian Taoping Investment Co., Ltd.	PRC		100	%
Taoping (Guangxi) EP Tech. Co., Ltd.	PRC		100	%