| | 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 |
| | Liupan Fun Land | Yuanzhou, Guyuan, Ningxia Hui, China | Operating | | 1 |
| | Liupanshui Dushan Amusement Park | Zhongshan, Liupanshui, Guizhou, China | Operating | | 2 |
| | Liupanshui Zoo | Zhongshan, Liupanshui, Guizhou, China | Operating | ≤ | 1 |
| | Liuxianhu Park | Zichuan, Zibo, Shandong, China | - | ≤ | - |
| Liuzhou Zoo | Liunan, Liuzhou, Guangxi, China | Operating | ≤ | 2 |
| | Lobster City Amusement Park | Qianjiang, Hubei, China | - | | - |
| Loca Joy Holiday Theme Park | Yongchuan, Chongqing, China | Operating | | 3 |
| | Lomond Park | Linchuan, Fuzhou, Jiangxi, China | Operating | | 2 |
| Longemont Animal World | Changxing, Huzhou, Zhejiang, China | Operating | - | 1 |
| LongFeng Villa Video Resort | Fenggang, Dongguan, Guangdong, China | Operating | - | 2 |
| | Longgang Bund | Cangnan, Wenzhou, Zhejiang, China | - | - | - |
| | Longgang Happy World | Qibin, Hebi, Henan, China | Operating | | 3 |
| Longgang Paradise | Luhe, Nanjing, Jiangsu, China | Operating | | 1 |
| Long Gu Wan Dinosaur Park | Fusui, Chongzuo, Guangxi, China | Operating | | 2 |
| Longhu Park | Tianjia'an, Huainan, Anhui, China | Operating | ≤ | 2 |
| Longjaing Park | Chuxiong City, Chuxiong, Yunnan, China | Operating | - | - |
| Longjia Amusement Park | Longhai, Zhangzhou, Fujian, China | - | | - |
| Longkou Zoological and Botanical Garden | Longkou, Yantai, Shandong, China | Operating | | 2 |