Abstract: The foundation of a harmonious socialist society is fairness and justice. A fair personal income tax system is not only good for the support of the weak group, but also for the overall construction of a harmonious society. Based on Rolles’s justice theory and the current achievement on tax regulation research, this paper discusses ways to achieve the fair institutional design of personal income tax: fairness should be embodied in the following five aspects：the design of the value orientation, the decision-making process, the essential elements that are designed, the execution arrangement and the survival environment.

Key words: fairness, justice, personalincometaxinstitution