| | Le Jia Life Aestheics Farm | Jian'an, Xuchang, Henan, China | Operating | | 2 |
| Lelin Amusement Park | Yuhua, Changsha, Hunan, China | Operating | - | 2 |
| Lertao Ocean Kingdom | Qinhuangdao, Hebei, China | Operating | | - |
| Le Shui Park | Pixian, Chengdu, Sichuan, China | Operating | - | - |
| LeTaoTao | Zhanggong, Ganzhou, Jiangxi, China | Operating | - | 1 |
| Lewa Adventure | Jingyang, Xianyang, Shaanxi, China | Operating | | 7 |
| Lezhong Amusement Park | Shizhong, Leshan, Sichuan, China | - | ≤ | - |
| Lianfeng Beach Park | Shantou, Guangdong, China | Operating | ≤ | 1 |
| | Liangjiang Park | Qilin, Qujing, Yunnan, China | Operating | | 1 |
| Lianhuachi Park | Fengtai, Beijing, China | Operating | ≤ | - |
| | Lianhua Lianhua Square | Lianhua, Pingxiang, Jiangxi, China | Operating | ≤ | 1 |
| | 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 |