EXHIBIT 8.1
List of Subsidiaries of Guangshen Railway Company Limited
The following table lists information concerning the significant subsidiaries of Guangshen Railway Company Limited, or the Company, as of December 31, 2009:
Country of | Percentage of Interest held | |||||||
Name | Incorporation | by the Company | ||||||
Guangshen Railway Dongqun Trade and Commerce Service Company | PRC | 100 | % | |||||
Shenzhen Fu Yuan Enterprise Development Company Limited | PRC | 100 | % | |||||
Shenzhen Guangshen Railway Travel Service Ltd. | PRC | 100 | % | |||||
Shenzhen Pinghu Qun Yi Railway Store Loading and Unloading Company Limited | PRC | 55 | % | |||||
Dongguan Changsheng Enterprise Company Limited | PRC | 51 | % | |||||
Shenzhen Railway Station Passenger Services Company Limited | PRC | 100 | % | |||||
Guangzhou Tielian Economy Development Company Limited | PRC | 50.5 | % | |||||
Shenzhen Nantie Construction Supervision Company | PRC | 76.66 | % | |||||
Guangzhou Railway Huangpu Service Company Limited | PRC | 100 | % | |||||
Shenzhen Guangshen Railway Economic and Trade Enterprise Company Limited | PRC | 100 | % | |||||
Shenzhen Railway Property Management Company Limited | PRC | 100 | % | |||||
Guangzhou Dongqun Advertising Company Limited | PRC | 100 | % | |||||
Shenzhen Shenhuasheng Storage and Transportation Company Limited | PRC | 100 | % |