Simple present statements are used to describe regular activities or things that are true "all the time". This tense is also used to describe daily routines.
I eat breakfast at 7:00 a.m. every day.
They don't like to get up early in the morning.
Simple present statements are formed with a subject and the base form of the verb (the verb without any ending). However, with third person singular subjects (he/she/it), the verb takes an -s ending.
* Affirmative statements:
subject + base form of the verb + complement
I exercise every day
* Statements with third person singular subjects:
He/She/It + base forms of the verb + -s/-es/-ies + complement
She exercises every day
* Negative statements:
subject + don't + base form of the verb + complement
I don't exercise every day
* Negative statements with third person singular person subjects:
He/She/It + doesn't + base form of the verb + complement
She doesn't exercise every day
* Don't = do not
* Doesn't = does not
* Yes-No questions:
Do + subject + base form of the verb + complement?
Do you exercise every day ?
Short answer: Yes, I do. / No, I don't.
* Yes-No questions with third person singular subjects:
Does + he/she/it + base form of the verb + complement?
Does she exercise every day?
Short answer: Yes, she does. / No, she doesn't.
* Information questions (WH-questions):
Question word + do + subject + base form of the verb + complement?
Where do you live in Rio?
Answer: I live in Tijuca.
* Information questions with third person singular subjects:
Question word + does + he/she/it + base form of the verb + complement?
Where does she live in Rio?
Answer: She lives in Tijuca, too.
The spelling rules for the -s ending on verbs in the third personsingular are the same as for noun plurals. Here are some rules:
* For most verbs: add -s
Work - works Listen - listens Swim - swims
* For verbs ending in o, s, ss, sh, ch, x or z: add -es
Go - goes Kiss - kisses Watch - watches
* For verbs ending in a consonant and y: change y to i and add -es
Study - studies Cry - cries Try - tries
* For verbs ending in a vowel and y: add -s
Play - plays Buy - buys Say - says
* Special third person singular forms: The third person singular form of have is has.
"Have got" is mainly used in British English (BrE). You can also use "have" on its own (especially in American English - AmE). In this case, however, you must form negative sentences and questions with the auxiliary ver "do".
* Affirmative statements: I have / I have got
* Affirmative statements - 3rd person singular: He has / He has got
* Negative statements: You don't have / You haven't got
* Negative statements - 3rd person singular: She doesn't have / She hasn't got
* Questions: Do they have? / Do they have got?
* Questions - 3rd person singular: Does she have? / Does she have got?
The simple present is about six times more frequent than the present continuous, and so it is taught first.
Cambridge University Press