| Linyi Riverside Amusement Park | Hedong, Linyi, Shandong, China | - | | - |
| Linyi People's Park | Lanshan, Linyi, Shandong, China | Operating | ≤ | 1 |
| Linhe Happy Park | Babu, Hezhou, Guangxi, China | Operating | | 5 |
| Lingzhi Park | Bao'an, Shenzhen, Guangdong, China | Operating | ≤ | - |
| Linghe Park | Linghe, Jinzhou, Liaoning, China | Operating | ≤ | 2 |
| Lingbi Wanhui City Happy World | Lingbi, Suzhou, Anhui, China | Operating | - | 1 |
| Linfen Zoo | Yaodu, Linfen, Shanxi, China | Operating | ≤ | 1 |
| Lindian North Happy Valley Springs | Lindian, Daqing, Heilongjiang, China | Operating | ≤ | 1 |
| Liminghu | Daqing, Heilongjiang, China | Operating | ≤ | - |
| Lily International Expo | Jiangyou, Mianyang, Sichuan, China | Operating | - | 1 |
| Lily Hill Park | Xinxing, Yunfu, Guangdong, China | Operating | ≤ | 1 |
| Lightning Lake Scenic Area | Guyuan, Zhangjiakou, Hebei, China | Operating | ≤ | 1 |
| Lianyungang Carnival Fun City | Lianyun, Lianyungang, Jiangsu, China | - | | - |
| Lianhuashan Park | Boshan, Zibo, Shandong, China | Operating | - | 1 |
| Lianhua Lianhua Square | Lianhua, Pingxiang, Jiangxi, China | Operating | ≤ | 1 |
| Lianhuachi Park | Fengtai, Beijing, China | Operating | ≤ | - |
| Liangjiang Park | Qilin, Qujing, Yunnan, China | Operating | | 2 |
| Lianfeng Beach Park | Shantou, Guangdong, China | Operating | ≤ | 1 |
| Lezhong Amusement Park | Shizhong, Leshan, Sichuan, China | - | ≤ | - |
| Lewa Adventure | Jingyang, Xianyang, Shaanxi, China | Operating | | 7 |
| Le Shui Park | Pixian, Chengdu, Sichuan, China | Operating | - | 1 |
| Lertao Ocean Kingdom | Qinhuangdao, Hebei, China | Operating | | - |
| Lelin Amusement Park | Yuhua, Changsha, Hunan, China | Operating | - | 1 |
| Le Jia Life Aestheics Farm | Jian'an, Xuchang, Henan, China | Operating | | 2 |