| | Longshan Park | Pingyang, Wenzhou, Zhejiang, China | - | | - |
| | Longsha Park | Longsha, Qiqihar, Heilongjiang, China | Operating | ≤ | - |
| | Longsha Zoological and Botanical Garden | Jianhua, Qiqihar, Heilongjiang, China | Operating | | 1 |
| Longtan Park | Yufeng, Liuzhou, Guangxi, China | Operating | ≤ | 1 |
| | Longxi Ecological Amusement Park | Yiwu, Jinhua, Zhejiang, China | Operating | | 1 |
| | Longyou Paradise | Bincheng, Binzhou, Shandong, China | Operating | | 1 |
| | Lotus Lake Park | Shanhaiguan, Qinhuangdao, Hebei, China | - | ≤ | - |
| Lotus World | Sanshui, Foshan, Guangdong, China | Operating | ≤ | 3 |
| | Love Park | Peng'an, Nanchong, Sichuan, China | Operating | | 1 |
| Luming Lake | Zhongshan, Guangdong, China | Operating | ≤ | 1 |
| | Luna Park | Hong Kong Island, Hong Kong, China | - | | - |
| | Luocheng Cotton Tiankeng Resort | Luocheng, Hechi, Guangxi, China | Operating | - | 1 |
| | Luohe Park | Linhai, Taizhou, Zhejiang, China | Operating | ≤ | - |
| Lu Xun Park | Hongkou, Shanghai, China | Operating | ≤ | 1 |
| | Luye Island Water Park | Laiwu, Jinan, Shandong, China | Operating | - | 1 |
| | Lvliang Park | Lishi, Lüliang, Shanxi, China | Operating | - | 1 |
| Macaojiang Ecological Park | Gangbei, Guigang, Guangxi, China | Operating | ≤ | 2 |
| | Macau Fisherman's Wharf | Macau, China | Operating | | - |
| | Macrolink Beluga Ocean Park | Jiujiang, Wuhu, Anhui, China | Operating | | 1 |
| | Magic Amusement Park | Linquan, Fuyang, Anhui, China | Operating | | 4 |
| Magic Emerald City | Jinghai, Tianjin, China | Operating | | 1 |
| | Magic Forest | Rencheng, Jining, Shandong, China | Operating | | 2 |
| | Magic Island | Daozhen, Zunyi, Guizhou, China | Operating | | 1 |
| Manhua Manor | Xindu, Chengdu, Sichuan, China | Operating | | 2 |