Family trust industry of China started later than others but bloomed in a rapid manner. However，the absence of corresponding taxation system led to ambiguity in subjects of taxation，unclear taxation timings，repetitive taxation problems and lack of taxation standards of trust receipt. Taxation problems affect the activeness in start-up of equity family trusts and real-estate family trusts，thus hinder the development of family trusts as a whole. Therefore，this article suggests China to adopt Catheterism in assistance of substantialism in constructing family trust taxation system；if Catheterism is persisted，government should apply tax during the appropriation of trust profits，along with accumulative punishments.