The concept of tense is an important issue in the morphological and syntactic analysis of words and sentences. The connection between this concept and other parts of the sentence, including the verb, and understanding its structural, semantic and conceptual differences has always been considered by Russian and Persian linguists. In this article, various types of direct and figurative applications of the Russian present tense are studied considering their equivalent expressions in the Persian language. While the present tense exists in both mentioned languages, there remain distinct conceptual, semantic and structural differences, of which lack of knowledge leads to difficulties and mistakes in learning, translation and research. Realizing the research deficiency on this particular subject and based on the issues of teaching Russian language to Persian-speaking students, interesting results are pointed out in the case of direct and figurative application of the Russian present tense and its comparison in the Persian language.
