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  • 发现了云居民的新东西?在这里分享

    156 主题
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    X

    Little Nightmares 3 Co-Op Preview: Supermassive's Haunting Test of Patience

    Little Nightmares 3 proves Supermassive Games can deliver eerie co-op horror, blending faithful atmosphere with frustrating combat and puzzles.

    Supermassive Games' takeover of the Little Nightmares series raised eyebrows among fans. The studio is known for cinematic horror and the Dark Pictures anthology, but gameplay depth has never been its strongest suit. Tarsier Studios left behind a sturdy framework, and during a PAX West preview event, the new team proved it can mimic that framework with eerie precision. Little Nightmares 3 nails the macabre atmosphere and experiential storytelling that define the series. It feels like Little Nightmares, not Supermassive's Little Nightmares. That is a compliment.

    The preview followed Low and Alone, two children trapped in a nightmare realm called The Nowhere. Like Hazelight's It Takes Two and Split Fiction, each protagonist has unique mechanics for combat and puzzle-solving. Low carries a bow and arrow. Alone wields a large wrench. The game keeps the series' 2D perspective, but now two characters share the screen.

    Character
    Tool
    Role

    Low
    Bow and arrow
    Ranged attacks, distant switches, boosting Alone

    Alone
    Large wrench
    Smashing barriers, melee combat, receiving boosts

    For the most part, the co-op experience flowed smoothly. Familiar puzzle and platforming mechanics returned. Both players push open doors or move heavy boxes. Low can boost Alone to high places or activate switches from afar. Alone can smash barriers and take out enemies. It is slower-paced than Split Fiction, but exploring creepy environments with a friend had its charms.

    Then the mechanics got in the way. Two particular moments turned a good time into a traumatic slog. The first pain point arrived during the first combat encounter. Low and Alone found themselves locked in a room under siege by zombies. Shooting off a zombie's head with the bow did not stop its body from chasing them. It took a dozen tries to learn that smashing the disembodied head was the only way to dispatch the enemy. Even after understanding the solution, another six attempts followed.

    Combat exposed an unpleasant stiffness. Aiming the bow and wrench felt unintuitive. Both characters moved with a sluggishness incompatible with fast threats. The AI made things worse. Zombies used proximity-based targeting, quickly alternating between characters as they moved in and out of range. Getting close to an enemy, even from behind, triggered an instant death animation and sent players back to the last checkpoint. Other media in the room were stuck on the same fight, and they looked just as annoyed.

    The second test of patience involved a puppet chasing the duo around a kitchen. The puppet is fast. Low and Alone are slow. Timing and movement must be perfect to avoid capture, which triggers instant death. To survive, players must avoid the puppet's gaze, distract it with a loud machine, double back for a key, and escape the way they came. There are six or seven points where failure is possible. The preview session ran into every single one multiple times.

    The margin for error is nonexistent. If a toe slips out from behind cover when the puppet might see it, doom follows. Even when it seems like the puppet cannot see the player, doom often follows anyway. The windows of opportunity for moving from cover to cover are narrow and poorly telegraphed. The sequence feels punishing and unfair because the puppet seems to move and react inconsistently from attempt to attempt.

    Solo, that stealth section would be irritating. In co-op, it becomes twice as annoying. One wrong move means starting over. When someone else repeatedly makes the wrong move, blood pressure rises. The section is slow, repetitive, and more a test of patience than timing. That is a hard thing to maintain in a co-op setting.

    In 2026, co-op gaming remains all the rage, and Supermassive has plenty of experience creating shared experiences. Yet co-op does not feel like a natural fit for Little Nightmares. The series thrives on solitary dread, fragile pacing, and intimate scares. Splitting attention between two characters can dilute that dread. The preview suggested that Supermassive understands the look and feel of Little Nightmares. It has not yet proven that it understands how to make co-op feel fair, readable, and fun.

    Three takeaways from the preview:

    🎭 Atmosphere and storytelling remain faithful to the series.

    🧩 Co-op puzzles and platforming work best when they are slow and cooperative.

    ⚔️ Combat and stealth sequences are punishing, stiff, and poorly telegraphed.

    For players planning to try Little Nightmares 3 in co-op, the advice is simple: take it slow, communicate constantly, and make sure the relationship can handle repeated failure. If love for friends runs deep, playing alone might be safer. At least then, the only person to blame for screwing up over and over again is oneself. The nightmare is still compelling, but in co-op, it may be a nightmare for the wrong reasons.

    If the preview leaves you unsure whether to dive in at launch or wait for a sale, that hesitation is understandable. A game that demands patience, precise timing, and a co-op partner who can keep their cool is easier to commit to when the price feels right, especially if you want to try it solo first and then rope a friend in later.

    That's where a site like [best game deals]( can help. DealNest keeps an eye on discounts across major storefronts, making it simpler to find a lower price on Little Nightmares 3 or stack up a few cooperative horror games for your next group session. Whether you're shopping for one nightmare or a whole backlog of them, it's a handy stop before you hit checkout.

    https://dealnesthq.com

  • 一手的优惠信息

    3 主题
    5 帖子
    dogeD

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  • 🇺🇸 讨论美国公司相关主题

    1 主题
    1 帖子
    dogeD

    “在这个世界上,只有死亡和税是逃不掉的。” ——本杰明·富兰克林

    由此可知,美国的税有多厉害,千万不要抱有他们不知道的、随便报报之类的幻想。
    再说了,人生这么长,说不定哪天你需要去美国呢。

    根据 Twitter 上 @Hawstein 的这个帖子,得到这样的结论:

    Single Member LLC 会把交税的义务穿透(Pass-through)到你个人身上,公司不需要。 假定你长期居住在中国,只对中国有交税义务,这个时候就需要根据中美的税收协定,在美国不需要交税,但在中国需要申报个人所得税(虽然实际上很多人没报,但有的人收到个税 App 提醒申报海外收入了)

    转载全文如下,原文链接在这里 https://x.com/Hawstein/status/1714157295419179120

    看到 @waylybaye
    问美国公司的财税知识,我来贡献一个数据点。我在美国有一家公司,在美国报了 3 年税,请的当地的一个 CPA。和八爷一样,我并不想丢给 CPA 然后就什么都不管。所以,虽然是 CPA 帮我报税,但税表我都会详细看,不懂的就问 CPA 以及看美国国家税务局 IRS 的官网文档。所以对于人在中国公司在美国的报税缴税知识大概了解一些。

    声明:我不是专业的 CPA,以下只是我的个人经验,很可能不适合你。

    那么我们开始吧👇

    公司类型。不同公司类型的报税要求不一样。对于非美国公民或绿卡持有者,一般能注册的公司类型就是 LLC 或 C Corp。LLC 无论是维护还是税务要求都比 C Corp 要简单很多,所以对于独立开发者,推荐注册 LLC。并且进一步地,推荐注册 Single Member LLC(SMLLC),报税进一步简化。下面的报税知识也是基于 SMLLC。不感兴趣的可以绕道了。

    SMLLC 是一个税收穿透实体(Pass-through Entity / Disregarded Entity),因此它不需要在美国交税。税务义务穿透 SMLLC 到达 LLC 的所有者(在 LLC 中叫 Member)身上。但是,不交税不代表不需要报税。对于 SMLLC,需要提交 1120 和 5472 这两个税表,向 IRS 报告你的 LLC 是一个 Foreign Owned U.S. Disregarded Entity。

    1120 和 5472 这两个税表的填写也很简单,不涉及任何公司收支数据,因为 SMLLC 是税收穿透实体,收支数据会在你的个人税表上填写。1120 表只需要填写表格开头的公司基本信息(公司名 / EIN / 地址 / 注册日期),其他全部留白。5472 表需要填写公司基本信息以及你的个人信息(姓名 / 国内住址 / 身份证等)。

    接着是个人税表的填写。如果你不是美国公民,没有绿卡,并且没有因为长居美国而导致自己变成美国税务居民,那么你就是一个 NRA(Non-Resident Alien),这个主要是填写 1040-NR 表格。通常来说,住在国内的独立开发者都是 NRA,这个一般没有问题。

    1040-NR 填写你的个人信息以及公司 pass through 给你的收入数据。这个收入是来自公司的商业利润。同时,需要填写以下几张附表:Schedule C / Schedule 1 / Schedule OI。这几张附表主要用于解释 1040-NR 上的各项数字是怎么来的。下面简单介绍一下这几张附表。

    Schedule C 记录公司的收入以及各个类别的支出数据(比如广告费用,软件服务费用,法务支出等等)。自然地,公司的利润(Profit)也是填写在这张表上。

    Schedule 1 记录你额外的收入和收入调整。由于我在美国只有商业收入,因此额外收入这里只填写商业收入。这张表里的重点是「收入调整」,根据中美所得税协定,我可以把所有的商业收入都作为免税收入。免税条件下面会讲。

    Schedule OI 主要填写你是哪国的税务居民(中国),以及你是根据哪个税务协定条款获得多少的免税额度(所有商业利润)。根据「中美所得税协定」的 Article 5 和 Article 7,在美国无 permanent establishment(固定的办公室或经营场所)的商业利润,无需在美国交税。这里附上 IRS 官网上的「中美所得税协定」链接:https://irs.gov/pub/irs-trty/china.pdf

    由于在 Schedule OI 中引用了 Article 5 和 Article 7 这两个条款,因此,你还要附上两份 8833 表格。Form 8833 - Article 5 向 IRS 说明你在美国没有 permanent establishment。Form 8833 - Article 7 说明你的收入中多少是商业利润。对于我的情况是,所有的收入都是商业利润。

    至此,所有要填的税表就简单讲完了。那么,你是不是真的 0 交税呢?其实不是。作为一个拥有 SMLLC 的 NRA,你只是可以合法合规地做到在美国 0 交税。但事实上,这些收入是需要在中国报税交税的。只不过由于中国的相关法律法规还不是那么健全,很多人不会主动去报税交税。

    那么你是否需要 ITIN 呢?如果只是为了报税,那是不需要的。上面说到的所有表格,公司税号填 EIN,个人税号填 None 就可以。但是如果你想持有一个 ITIN,好让你在美国可以以个人身份干些事情(比如申请美国个人信用卡),那么就可以申请一个 ITIN 并在报税时使用。拥有 ITIN 并不会改变你的税务身份。

    关于这一点,我问过我的 CPA,由于我们作为 NRA 依据中美税务协定豁免了税务,报税只是一个说明作用,IRS 并不要求我们使用 ITIN。我的 2020 和 2021 税表,没有使用 ITIN 填写了 None。2022 税表使用了 ITIN(因为我想持有一个 ITIN,并用它办了美国个人信用卡)

    那么身份证是在哪里使用呢?在 5472 表格里,填写外国人信息时,需要把你的外国税务识别号(也就是身份证号)写上。

    可以看出,为 SMLLC 报税还是相对简单的。不过毕竟你是在运营一家公司,所以建议还是正经地把它当一家公司来运营。运营一家 LLC 尤其是 SMLLC 的注意事项网上有很多了,我也不再赘述。这里我就讲两点自己认为比较重要的。

    第一是记账。所有和公司相关的收入支出,都走公司银行账户,我用的是 Mercury(http://mercury.com)。记账软件用的是 Wave(http://waveapps.com)。Wave 可以集成 Mercury,Mercury 中的每一条 transaction 都会自动同步到 Wave。你可以在 Wave 为它们标记收入类别与支出类别,并且根据你的记录,Wave 后面会自动帮你分类。记账就变得 so easy。每年报税时,可以很容易就拉出一张 P / L 表,收入 / 支出 / 利润,分门别类写得清清楚楚。填写税表时就很简单。

    第二是不要混用公司和你的钱。公司账户进和出的钱,一定是要和公司相关。不要把公司的卡当成你自己的卡那样去消费。用于个人的消费,一定是从个人的银行账户里出。你只需要多做一步而已,就是把公司银行账户里的钱转到你的个人账户,在 Wave 中就是一条 Owner Drawings(提现)的记录。SMLLC 提现到个人银行账户无需交税。至于个人如何申请美国银行账户,网上也有很多信息,这里不再赘述。

    我报税时的免税依据来自「中美所得税协定」,在美国无 permanent establishment(固定的办公室或经营场所)的商业利润,无需在美国交税。其实 NRA 还有一个免税依据,就是如果你不是 “engaged in a trade or business in the United States”,那么你的商业收入可以免税。这一条依据的难点在于,如何判断/证明你不是 engaged in a trade or business in the United States。所以,我觉得既然有税务协定可以用,那就用税务协定。

    关于独立开发者或说 Indie Hacker 如何合规地运营一家美国公司,以及这个过程涉及到的财税知识,肯定不只这么多。上面只是根据我自身的经验以及目前想到的,写了一些,绝对无法代表其他人的情况。

    最后,建议花钱请专业的 CPA 帮你处理这些事情。当然,你最好也学习一些相关知识。因为有的 CPA 主要处理美国税务居民的公司报税,对于 NRA 持有美国公司的报税是有知识盲区的。请专业人士办事,但不要迷信专业人士。

  • 🇬🇧 讨论英国公司相关主题

    6 主题
    17 帖子
    N

    @shiny 是的我已经看到,谢谢🙏🏻

    Micro company accounts made up to xx November xxxx

  • 仅限高质量、完整的出海教程帖子

    2 主题
    4 帖子
    L

    写的太好了,很受益!

  • 仅限此板块可以发布广告

    2 主题
    3 帖子
    shinyS

    继续上新:MEGABOX-PRO 45.68 美元/年 每月 2T 流量 https://bwh81.net/aff.php?aff=38936&pid=157

  • 有问题?可以在求助板块发帖

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    没有新主题