The document provides rules for using auxiliaries like do and does when forming questions and negative statements in the simple present tense. It explains that do should be used with pronouns like I, you, we, and they, while does is used with pronouns like she, he, and it. Examples are given showing how to use do and does to ask questions, form negative statements, and give short answers in the simple present tense. Practice questions are also provided to help apply these rules.