what you need to do first in this game its no tutorial in this game????

Did you check out the quickstart guide for the game?

First make sure that you have selected the beginner prompts when you start out. These will give you basic info on gameplay and make your life much easier. Then:

1) Build your first base in the Middle East or thereabouts. Someplace central to the biggest clump of countries.
2) Immediately build a second base in North or South America.
3) Enter your base build screen and construct a new laboratory and living quarters. Garage optional.
4) Enter your soldier barracks and look at the list of soldiers.
5) Click on AC so that the soldiers are sorted by accuracy.
6) Hire any soldiers you see with accuracy 65+ and decent other stats.
7) Go to the equip soldiers screen and name the soldiers with lower stats after people you don't like.
8) Once your laboratory is complete, hire 15 scientists and research everything.
9) Once the second base is complete after ten days build two hangars, living quarters, radar and general stores.

That should give you a pretty good start.

i did not see it will do that thx will try that

Yeah, does Bravery now prevent being suppressed? Even if not, you're right, it's important- I just lost a sniper with very high accuracy because she panicked and froze. High Reflex is vital when storming a UFO or if you have a more defensive style of play... One of my best units in the current game has a high Reflex and Time Units, a shield, wolf armour and a stun baton. He started as one of my least useful soldiers and he's now stunned twenty-five enemies... he's still listed as having 0 kills, though.
I heavily prioritize Accuracy because I play spot and shoot- run fast guys with grenades and pistols forward to find enemies and then pick them off at extreme range with three snipers far back from the fighting.

Thanks for all the tips. +1 You got anymore?

When hiring soldiers I'm looking for high TU's and Acc. Also Strength when Wolf armor becomes available. These things gives them surviving chance more than bravery and reflexes. It is not expected that these soldiers will survive enough to get good in every stat, and it doesn't really matter since by the end of the game I don't think I have any soldier that was present at the start of the game, but I'm still winning easily most of the battles (playing on veteran / ironman).

Also the game is decided on geoscape, not on tactical level. You can win every tactical battle with zero casualties, but if you lose the air war you will lose the game. However, if you control the air war and shoot down every UFO, it's impossible to lose the game even if you take full casualties from time to time, because you have basically unlimited resources to replace the losses.

At the beginning - first and probably second month - you will be struggling with the money, but from then on the funds will be raising. Have two bases in the first month and the third by the 2nd or 3rd month to cover most of the land. Radars are very expensive and it doesn't worth to build three on them on each base from the beginning, it's better to have three bases with one radar each than one or two bases with three radars. It's not necessary to build living quarters in your second and third base right from the start, keep them as pure air bases until you will have enough money to expand.

Prioritize researching new aircraft and aircraft weapon to keep the pace with the bigger and more numerous UFO's that will appear. Learn to fight manually all air battles to see what you can shoot down with what aircraft, so when multiple UFOs appears in the same time to know how to handle as many of them in the same time, with minimum aircraft sent (for example for a landing ship UFO, a single marauder with plasma guns is enough, sending more is a waste of resources that could be needed elsewhere). Do not send multiple aircraft at once grouped in squadrons, but send them separately in the same time. This way you can issue orders to them independently once in the air, which could be needed if unexpected situations arise. For tougher UFOs, once your aircraft intercepts them, order them to tail and examine on the zoomed map if your aircraft is actually positioned behind the UFO, then engage, to start the battle directly on its rear.

If an alien base pops up, don't hurry to attack if you are not ready (meaning at least wolf armor and laser weapons), otherwise you will be in trouble. I have left a base untouched for over a month (you will be losing money from that continent steadily, but not severely), and went in with wolf and predator armors. By that time the base became a fortress, but it was easy nevertheless. However, terror missions are mandatory, if you fail them you will take catastrophic losses to funds and possibly lose the continent, so be prepared for the worst. Having air superiority and shooting down every big UFO as fast as possible reduces the chance of a terror site to appear (I had only one terror mission from september to may).

In tactical combat you can scout with a soldier, and when he spots an alien, check if you have direct line of fire with your soldiers behind. They can shoot and kill it even of they don't see it directly! (kind of gamey) Because of this I only build sniper (laser/plasma/mag) and shotguns (and machine guns for predator of course). The guys with sniper guns are shooting from far behind across the map, while the shotguns are good at close range. Even if you lose an alien completely from sight, if you memorized on which tile it was standing, you can force attack that tile by holding CTRL and shoot that tile. I had killed one that way. With machine guns, if you can move so that you have two aliens in line in front of you, always fire at the alien in the back. This way you can kill both of them. The most funny moment was three aliens killed from a single burst :) They were bunched at an UFO entry.

I only use smoke grenades (when one of my soldiers remains out of TUs in full view, to cover aliens' line of sight) and stun grenades when I need to capture a live alien. Explosives can destroy the loot, so it's better to kill the aliens with the guns than with grenades and rockets.

Bottom line, priorities from most to least important:
1) air coverage - have three bases ASAP covering all the continents (more are nice but not really necessary)
2) air superiority - have 3-4 aircraft ready at each base - keep research focused on new aircraft and guns
3) least important - tactical combat - research armor to give your soldiers a surviving chance but don't despair if you lose soldiers as long as you have money to hire others.

10) Face your soldiers diagonally at corners and they can sometimes shoot around them.
11) As an alternate start, buy virtually nothing with an upkeep in the first month to avoid upkeep costs, then at the start of month 2 you can easily afford 2 new bases with multiple planes.
12) If you're fighting Reapers, stick vehicles in front of them and they often won't know what to do.
13) If your scouts see multiple hostiles, it's often better to fall back and let them come to you.
14) Stand a Heavy Weapons soldier and a Shield soldier in front of the door. Have the Shield soldier open it, shoot with the Heavy, then have the Shield soldier close the door for protection. Also works well when the Shield soldier is teamed with someone with high Reflex- you can often make one or two shots without any response and return to cover.
15) If you see a UFO land (it turns green) count 10 to 15 seconds and then launch fighters to its location. At 20 seconds it will lift off and you can shoot it down.
16) Never build a base in Australia. (Sorry, guys.)
17) Purple knockout grenades are excellent in UFOs with narrow corridors. Do the door trick above but lob in two purple grenades. The aliens will often blunder into the gas, knock themselves out or stop in the open.
18) If you really need to kill something with the Hunter Scout Car, move right beside the target, leaving 35 movement left to shoot. Nothing in the early to mid game can survive a short-range adjacent barrage from a Hunter.
19) If you are playing Veteran or higher, you can often skip laser weapons altogether. You might not want to spend your money on them when Plasma weapons will be available so quickly (assuming 30+ scientists).
20) As bad as it is to do, consider aborting the mission if you land in a Terror Mission with Sebellians. Plentiful Reapers in a map full of civilians can quickly overrun your squad.
21) A lot of you might know this already, but I only discovered it recently and it made a BIG difference. The order you load units onto your vehicle determines how close they are to the exit ramp. So before you load any soldiers onto your transport, load on your vehicle first, and it will be able to exit without having to move everyone else out of the way.

For that one, you can also rearrange your troops inside the ship. At your base, click the airplane loadout button, then choose the transport tab, and you will be able to say who goes where in the ship.

Ha! I've played it so much and didn't even realize that. Thank you!

Agree with this, especially later when the aliens get those psych attacks - high bravery increases chances to resist them, which in my mind is pretty important as those attacks can get annoying.

Of course, resistance to psych is actually based on "morale", which itself starts at the level of bravery. So it's still possible for a high-bravery soldier to lose morale and then get psyched. But IMO higher bravery is still important.