Use the Encode::MIME::Header module, as in
$ perl -MEncode -le 'print Encode::encode("utf8", \
Encode::decode("MIME-Header", "=?utf-8?B?5L2g5aW9IOS9oOWlvQ==?="))'
你好 你好
or
#! /usr/bin/env perl
use v5.10.0;
use strict;
use warnings;
use Encode qw/ decode /;
my $subject = "=?utf-8?B?5L2g5aW9IOS9oOWlvQ==?=";
binmode STDOUT, ":encoding(UTF-8)";
say decode "MIME-Header", $subject;