Exhibit 8.1

List of Significant Subsidiaries and Consolidated Variable Interest Entity of RLX Technology Inc.

Subsidiaries	Place of Incorporation
Beijing Yueke Technology Co., Ltd.	People’s Republic of China
Shanghai Wuke Information Technology Co., Ltd.	People’s Republic of China
VIEs	Place of Incorporation
Beijing Wuxin Technology Co., Ltd.	People’s Republic of China
Subsidiaries of VIEs	Place of Incorporation
Shenzhen Wuxin Technology Co., Ltd.	People’s Republic of China
Ningbo Wuxin Information Technology Co., Ltd.	People’s Republic of China