there it is指的是距離比較遠的時候。
here it is指的是距離比較近的時候。
'there' is used when talking about something that's far from you
eg.:there is the bus! (when you see the bus from a distance)
'here' is used when talking about something that's close to you.
eg.:here is my homework. (when you are holding your homework while speak)