Present simple and present continuous
The present continuous is used to describe something:
1. that is happening at, or around, the, moment of speaking
2. that is being done currently, perhaps a temporary project or situation
The present simple is used to describe something that is generally true, something which happens all the time.
The present simple uses the base form of the verb, but adds an ‘s’ for the third person. - I walk to work every day / He walks to work every day.
The present continuous uses ‘to be’ followed by the ‘ing’ form of the verb. - He is talking to the boss.
The present simple uses the auxiliary ‘do / does’ to create questions. - Does he live near here? Do you have a car?
The present continuous simply reverses the verb and the subject. - Are you working on something interesting? Is he still waiting on the train?
The present simple uses ‘don’t / doesn’t’ to make negatives. - He doesn't work here anymore.
The present continuous adds ‘not’ or ‘…’nt’ to the part of ‘to be’. - He isn’t living in Atlanta now. I am not waiting any longer.
Some verbs, such as ‘to believe,’ ‘to understand’, ‘to like’, express a state rather than an action. They are not used with the continuous form.