It's well proposed that subjective wellbeing should not just personal happiness, but includes one's relations with others; perceived and pursuit of happiness might vary across cultures (Kitayama and Markus, 2000) . In this paper, drawn on review of studies on culture and it's implication of happiness, we identified the culture differences between the East Asians and the West European-Americans and then propose what happiness index are of validity in the culture context of Taiwan. Our analysis findings indicate some shared/ different cultural values in both culture regions. Based on analysis of the National Accounts of Well-being Happiness Index developed in UK, we found out some inapplicable indicators, which did not being emphasized in East Asian cultures. We then propose indicators for constructing better happiness index for cultures specifically in Taiwan, which, the indicators background did not be developed in other culture regions. With the cultural universal and cultural difference considered, we discuss and suggest what are appropriate nation wide or community based happiness index for Taiwan.