It's not close at all, Messi is a far better player than Ronaldo and the only department Ronaldo is able to keep up with Messi is goals. When u compare the goals of both players Messi has to work so much harder for his goals and does not rely on his team mates to get most of his goals.
Ronaldo is playing purely for goals and nothing else, Messi is creating the majority of the chances for Barca and scoring some very tough goals out of no where in a moment of magic.
Messi is so far ahead of Ronaldo it's not even remotely close. Ronaldo rarely impresses me when i watch him but Messi has taken my breathe away countless times this season with his amazing dribbling, passing, vision, goals and technical ability.