In Chapter 5 of Frankenstein, what does Victor's dream comment on?Is that means Taboo??? I think when he kisses elizabeth then it changes to be his...

I agree with your interpretation to some extent, but I think of this dream a little differently too.

I think the dream is telling us two things.  First, as you say, it shows his guilt over creating the monster.  I think that this is why he dreams such horrible things.

But I think the dream is also serving another purpose.  It is foreshadowing for us what the impact of Victor's actions will be.  The monster that he has just created will kill so many things that Victor loves.  I think these are represented by Elizabeth (and this actually foreshadows her real death) and his mother.  They are both people who Victor loves or has loved.  They represent the people the monster will kill.