| Luming Lake | Zhongshan, Guangdong, China | Operating | ≤ | 1 |
| | Luocheng Cotton Tiankeng Resort | Luocheng, Hechi, Guangxi, China | Operating | - | 1 |
| | Luohe Park | Linhai, Taizhou, Zhejiang, China | Operating | ≤ | - |
| | Luqiao Paradise | Luqiao, Taizhou, Zhejiang, China | Operating | ≤ | 2 |
| 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 |
| | Manshan Flower Valley | Lingshou, Shijiazhuang, Hebei, China | Operating | ≤ | 1 |
| | Manzhouli Matryoshka Square | Manzhouli, Hulunbuir, Nei Mongol, China | Operating | | 2 |
| | Ma Pao Quan Gong Yuan | Maiji, Tianshui, Gansu, China | Operating | ≤ | 2 |
| | Marina Park | Hekou, Dongying, Shandong, China | Operating | ≤ | 1 |
| | Maweiyi Folk Culture Experience Park | Xingping, Xianyang, Shaanxi, China | Operating | - | 1 |
| | Max Wonder Park | Shishi, Quanzhou, Fujian, China | Operating | | 2 |
| | Meihe Park | Meihekou, Tonghua, Jilin, China | Operating | ≤ | 1 |
| Meitian Amusement Park | Yanhu, Yuncheng, Shanxi, China | Operating | ≤ | 1 |
| | Mengshan National Forest Park | Mengyin, Linyi, Shandong, China | Operating | ≤ | 1 |