Final answer:
Neutralization reactions have the same ionic equation because they always involve an acid and a base, result in the formation of a salt, and represent the transfer of H+ ions.
Step-by-step explanation:
A neutralization reaction is a reaction in which an acid and a base react in an aqueous solution to produce a salt and water. The reactants in neutralization reactions always involve an acid and a base, so option A is correct. Neutralization reactions always result in the formation of a salt, so option D is also correct. However, not all neutralization reactions produce water as a product, so option B is not correct. The transfer of H+ ions is represented in the ionic equation for neutralization reactions, so option C is correct.