The Present Simple tense of regular verbs is very simple. The infinitive form, without “to” is used, adding a final “s” only for the third person singular.
I play
You play
He/she plays
We play
You play
They play
To form the negative, use the auxiliary verbs “don’t/doesn’t”:
I don’t play
You don’t play
He/she doesn’t play
We don’t play
You don’t play
They don’t play
Questions are formed with the auxiliary “do/does” at the beginning of the phrase:
Do I play?
Do you play?
Does he/she play?
Do we play?
Do you play?
Do they play?
The short answer form uses the auxiliary verb but not the main verb:
Yes, I do / No, I don’t
Yes, he does / No, he doesn’t
Do they read in English? Yes, they do.
Does she eat meat? No, she doesn’t.