The American-born 17-year-old declared for China, the birth country of her mother, last year and represented the country at this year's Lausanne 2020 Winter Youth Olympic Games, where she won gold medals in both the big air and halfpipe events.
She is one of nine athletes in Olympic sports on the list.
"So beyond grateful and humbled to be the youngest person listed," Gu wrote on social media.
The list also includes Olympic champion diver Chen Aisen, who won two golds at Rio 2016 in the synchronised and individual 10 metre platform events, and 58 kg Rio 2016 taekwondo gold medallist Zhao Shuai.
Table tennis world number three Sun Yingsha, who won silver at the Women's World Cup earlier this week, and badminton women's doubles world number one pair Chen Qingchen and Jia Yifan have also been selected.