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1·During the practical operations of National Law of Restitution, there are many insufficient aspects which need revising.

国家赔偿法在实际运行中有许多不足，需加以修改。

2·It covered fields in which case law was dominant and the effect of varying state statutes was minimal: agency, conflict of laws, contracts, judgments, property, restitution, torts, and trusts.

涉及的是判例法占主导地位而各州制定法影响微弱的领域，包括：代理，法律冲突、合同、司法判决、财产、复归、侵权和信托。

3·To analyze the offset, the assignment, the ex tunc adjustment, the interest calculation etc. of the restitution right of tax law by using civil rules on debt and credit for reference.

借鉴民法的债权规则分析税法返还之债的抵销、让与、嗣后调整、利息计算等问题。