| | Lianhuashan Park | Boshan, Zibo, Shandong, China | Operating | - | 1 |
| | Lianyungang Carnival Fun City | Lianyun, Lianyungang, Jiangsu, China | - | | - |
| | Lightning Lake Scenic Area | Guyuan, Zhangjiakou, Hebei, China | Operating | ≤ | 1 |
| | Lily Hill Park | Xinxing, Yunfu, Guangdong, China | Operating | ≤ | 1 |
| | Lily International Expo | Jiangyou, Mianyang, Sichuan, China | - | - | - |
| | Liminghu | Daqing, Heilongjiang, China | Operating | ≤ | - |
| | Lindian North Happy Valley Springs | Lindian, Daqing, Heilongjiang, China | Operating | ≤ | 1 |
| | Linfen Zoo | Yaodu, Linfen, Shanxi, China | Operating | ≤ | 1 |
| | Lingbi Wanhui City Happy World | Lingbi, Suzhou, Anhui, China | Operating | - | 1 |
| | Linghe Park | Linghe, Jinzhou, Liaoning, China | Operating | ≤ | 2 |
| | Lingzhi Park | Bao'an, Shenzhen, Guangdong, China | Operating | ≤ | - |
| Linhe Happy Park | Babu, Hezhou, Guangxi, China | Operating | | 5 |
| | Linyi People's Park | Lanshan, Linyi, Shandong, China | Operating | ≤ | 1 |
| | Linyi Riverside Amusement Park | Hedong, Linyi, Shandong, China | - | | - |
| | Linyi Zoological and Botanical Garden | Hedong, Linyi, Shandong, China | Operating | - | 1 |
| | Lion Rock Park | Xinhua, Loudi, Hunan, China | Operating | ≤ | 2 |
| Lionsgate Entertainment World | Xiangzhou, Zhuhai, Guangdong, China | Operating | | 1 |
| | Little Raccoon Power Park | Longwen, Zhangzhou, Fujian, China | Operating | ≤ | 1 |
| | Little Yellow Duck Theme Park | Qingjiangpu, Huai'an, Jiangsu, China | Operating | | 1 |
| | Little Yellow Duck Theme Park | Hangzhou, Zhejiang, China | Operating | | 2 |
| | Liu Guanshengjing Hot Spring | Panzhou, Liupanshui, Guizhou, China | Operating | | 1 |
| Liuhou Park | Chengzhong, Liuzhou, Guangxi, China | Operating | ≤ | 1 |
| Liuhua Lake Park | Yuexiu, Guangzhou, Guangdong, China | Operating | ≤ | 1 |
| Liuhua Park | Shilong, Dongguan, Guangdong, China | Operating | ≤ | 1 |