Simple Present - Explanation (Explicação)

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 O Simple Present é um tempo verbal utilizado para indicar ações habituais que ocorrem no presente. Além disso, ele é usado para expressar verdades universais, sentimentos, desejos, opiniões e preferências.
Veja alguns exemplos de frases no Simple Present:
He plays soccer very well. (Ele joga futebol muito bem.)
She loves chocolate. (Ela ama chocolate.)
They go to school in the afternoon. (Eles vão para a escola de tarde.)
I always read the newspaper in the morning. (Eu sempre leio o jornal de manhã.)
We generally travel to Brazil in December. (Geralmente nós viajamos para o Brasil em dezembro.)

Affirmative Form (forma afirmativa)

Como regra geral, pode-se dizer que para conjugar um verbo no Simple Present, basta usá-lo no infinitivo sem o to no caso dos pronomes I, you, we e they, e acrescentar -s, -es ou -ies no caso dos pronomes he, she e it.
Veja abaixo um exemplo com a conjugação do verbo to work (trabalhar; funcionar):
to work
I work
You work
He works
She works
It works
We work
You work
They work
No entanto, há algumas regras específicas para a flexão da terceira pessoa do singular (he, she e it) que estão relacionadas com a terminação dos verbos.

Verbos terminados em -o, -z, -ss, -ch, -sh, -x(somente para he, she it)

É preciso acrescentar -es no final do verbo.
Exemplos:
to teach (ensinar) - teaches
o watch (assistir) - watches
to kiss (beijar) - kisses
to go (ir) - goes
to fix (consertar) - fixes

Verbos terminados em -y precedido de consoante

Retira-se o -y e acrescenta-se -ies
Exemplos:
to fry (fritar) - fries
to fly (voar) - flies
to study (estudar) - studies
Atenção quando o verbo termina com Y precedido de vogal nada muda
Exemplo
to play - to play
terminações simple present

Negative Form (forma negativa)

A forma negativa do Simple Present é formada com o uso dos verbos auxiliares do e does.
to work
I don´t work
You don´t work
He doesn´t work
She doesn´t work
It doesn´t work
We don´t work
You don´t work
They don´t work
Do + not = don’t
Does + not = doesn’t
Exemplos:
We do not like to go to the beach during the week. 
She doesn't watch TV every day. 
do does negative

Interrogative Form (forma interrogativa)

Assim como acontece nas frases negativas, os auxiliares do e does são utilizados para formar frases interrogativas no Simple Present.
Do é usado com I, you, we e they, e does é usado com he, she e it.
Veja abaixo a conjugação da forma interrogativa do verbo to work (trabalhar; funcionar) no Simple Present:
Do I work?
Do you work?
Does he work?
Does she work?
Does it work?
Do we work?
Do you work?
Do they work?

Posição do verbo em frases interrogativas

Veja abaixo a estrutura de formação de frases interrogativas no Simple Present.
Verbo auxiliar + sujeito + verbo principal + complemento

 Does he teach Spanish at the university? 
Do they prefer Italian food?

 do e does short answers

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