''det är'' refers to that is or it is . can it refer to'' this is ''?
No, that would rather be det här är or detta är.
how do you hear the difference between "Det är en katt" (it is a cat) and "De har en katt" (they have a cat)?
det means: it, that, or the and är is is, make, or am and en means a, one, or an and katt is cat.
katten is the cat