The document discusses the different uses of will and be going to when expressing future tense in English. Will is used to express immediate decisions, predictions based on what is thought, and arrangements with other people. Be going to is used to express future plans and intentions, predictions based on what can currently be seen, and plans that do not involve other people. The document also provides examples of how to form affirmative, interrogative, and negative sentences using will and be going to, and notes that time expressions like "tomorrow" and "next year" are commonly used with future tense constructions.