| | Beidaihe Jifa Sightseeing Garden | Beidaihe, Qinhuangdao, Hebei, China | Operating | ≤ | - |
| | Beidahu Ski Resort | Yongji, Jilin, Jilin, China | Operating | ≤ | 1 |
| | Beichenhu Park | Guang'an, Guang'an, Sichuan, China | Operating | | 1 |
| | Beibei City Amusement Park | Beibei, Chongqing, China | Operating | | 1 |
| | Beer City Neverland Theme Park | Huangdao, Qingdao, Shandong, China | Operating | | 1 |
| Bayi Park | Hondlon, Baotou, Nei Mongol, China | Operating | ≤ | - |
| Bayi Park | Donghu, Nanchang, Jiangxi, China | Operating | ≤ | - |
| | Bawanghe Happy World | Jining, Ulanqab, Nei Mongol, China | Operating | - | 2 |
| | Batai Mountain Scenic Area | Wanyuan, Dazhou, Sichuan, China | Operating | ≤ | 1 |
| | Bashang Grassland Carnival | Fengning Manchu Autonomous County, Chengde, Hebei, China | Operating | - | 1 |
| Baotou Leyuan | Hondlon, Baotou, Nei Mongol, China | Operating | ≤ | 5 |
| | Baoshi Park | Yushui, Xinyu, Jiangxi, China | Operating | ≤ | 1 |
| | Baoshan Qinghua Haimeimei Happy World | Longyang, Baoshan, Yunnan, China | Operating | | 2 |
| | Baoquan Paradise | Xiuwu, Jiaozuo, Henan, China | Operating | ≤ | 1 |
| Baolong Amusement Park | Panyu, Guangzhou, Guangdong, China | Operating | | - |
| | Baojing Palace | Yingde, Qingyuan, Guangdong, China | Operating | ≤ | 1 |
| Baohai Park | Guandu, Kunming, Yunnan, China | Operating | ≤ | - |
| Baodu Village Scenic Area | Luquan, Shijiazhuang, Hebei, China | Operating | ≤ | 1 |
| Bandao Culture Sports Park | Huiyang, Huizhou, Guangdong, China | Operating | - | - |
| | Bali Commercial City Park | Suining, Xuzhou, Jiangsu, China | Operating | - | - |
| Bale Park | Licang, Qingdao, Shandong, China | Operating | | 2 |
| | Baiyun Park | Zengdu, Suizhou, Hubei, China | Operating | ≤ | 1 |
| | Baishuigou Park | Leizhou, Zhanjiang, Guangdong, China | Operating | | 1 |
| | Baima Temple Forest Park | Zezhou, Jincheng, Shanxi, China | Operating | ≤ | 1 |