| | Liminghu | Daqing, Heilongjiang, China | Operating | ≤ | - |
| | Lindian North Happy Valley Springs | Lindian, Daqing, Heilongjiang, 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 |
| | Linyi Zoological and Botanical Garden | Hedong, Linyi, Shandong, China | Operating | - | 1 |
| | Lion Rock Park | Xinhua, Loudi, Hunan, China | Operating | ≤ | 2 |
| Lionsgate Entertainment World | Xiangzhou, Zhuhai, Guangdong, China | Operating | | 1 |
| | 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 |
| Liuzhou Zoo | Liunan, Liuzhou, Guangxi, China | Operating | ≤ | 2 |
| | Lobster City Amusement Park | Qianjiang, Hubei, China | Operating | | 2 |
| Loca Joy Holiday Theme Park | Yongchuan, Chongqing, China | Operating | | 3 |
| | Lomond Park | Linchuan, Fuzhou, Jiangxi, China | Operating | | 2 |
| LongFeng Villa Video Resort | Fenggang, Dongguan, Guangdong, China | Operating | - | 2 |
| | Longgang Bund | Cangnan, Wenzhou, Zhejiang, China | Operating | - | 1 |
| | Longgang Happy World | Qibin, Hebi, Henan, China | Operating | | 3 |
| Longgang Paradise | Luhe, Nanjing, Jiangsu, China | Operating | | 1 |