Does Gross Pay = Drawings?

No, gross pay not = drawings
Gross pay : 總額(如薪俸總額，於扣掉稅、保險等支出後，才是實領金額:paycheck)
Drawings: 在稅務會計中不能列入公司費用之支出
叁考網路資料如下
Gross pay is the total pay before deductions for things like taxes or your share of medical insurance benefits.
Net pay is the amount left over after all deductions. It’s the amount that the paycheck is actually made out for.
Example, if you worked 80 hours in a 2 week pay period at $10 per hour, your gross pay would be $800 (80 x $10). But you might only get a paycheck for $600 after taxes and other deductions, so $600 would be your net pay.

Drawings is any money taken out of the business for the owners own personal use.
Whilst these may be shown in the accounts they would not be deducted as expenses for tax purposes.