Exhibit 8.1
SUBSIDIARIES OF THE COMPANY
Wholly-owned subsidiaries, each of which
is duly incorporated in the PRC:
| • | Shenzhen Nepstar Pharmaceutical Electronic Technologies Ltd. |
| • | Shenzhen Nepstar Commerce Development Ltd. |
| • | Shenzhen Jinfu Logistics Service Co., Ltd. |
| • | Shenzhen Wisconsin Trading Development Co., Ltd. |
| • | Shenzhen Nepstar Pharmaceutical Co., Ltd. |
Consolidated entities, each of which is
duly incorporated in the PRC:
| • | Shenzhen Nepstar Chain Co., Ltd. |
| · | Beijing Nepstar Huashi Drugstore Co., Ltd. |
| · | Beijing Nepstar Guangqumen Drugstore Co.,
Ltd. |
| · | Beijing Nepstar Tiyuguanlu Drugstore Co.,
Ltd. |
| · | Beijing Nepstar Shuangjing Drugstore Co.,
Ltd. |
| · | Beijing Nepstar Tongda Drugstore Co., Ltd. |
| · | Beijing Nepstar Hongda Drugstore Co., Ltd. |
| · | Beijing Nepstar Xingda Drugstore Co., Ltd. |
| · | Wuhan Nepstar Chain Co., Ltd. |
| • | Dalian Nepstar Chain Co., Ltd. |
| • | Shenyang Nepstar Chain Co., Ltd. |
| • | Hunan Nepstar Health Chain Co., Ltd. |
| • | Guangzhou Nepstar Chain Co., Ltd. |
| • | Jiangsu Nepstar Chain Co., Ltd. |
| • | Shandong Nepstar Chain Co., Ltd. |
| • | Shanghai Nepstar Chain Co., Ltd. |
| • | Sichuan Nepstar Chain Co., Ltd. |
| • | Hangzhou Nepstar Chain Co., Ltd. |
| • | Ningbo Nepstar Chain Co., Ltd. |
| • | Tianjin Nepstar Chain Co., Ltd. |
| • | Qingdao Nepstar Chain Co., Ltd. |
| • | Fuzhou Nepstar Chain Co., Ltd. |
| • | Shenzhen Nepstar E-Commerce Co., Ltd. |
| • | Shenzhen Nepstar Information and Technology Service Co., Ltd. |
| • | Shenzhen Nepstar Management Consulting Co., Ltd. |