The document provides rules and examples for using auxiliaries like do and does to form questions and negatives in the simple present tense in English. It explains how to use do and does with different pronouns to ask questions or make negatives. Some examples given are how to form questions like "Do you like chocolate?" and negatives like "I do not play the guitar." The document emphasizes only using do and does, and not other verbs, when forming questions and negatives in the simple present tense.