No gross profit is the sales made less the cost of sales. The cost of sales only include costs that are directly attribute to the sales. It does not include admin expenses, distribution costs, finance costs and tax expenses.
The net income is the sales made after deducting all the expenses incurred for the year.
No they are not the same. Net Income is the last line in the income statement after deducting all expenses from the income generated, including taxes. Gross Profit is the revenue from operating activities less the cost of sales. Have a look at the following income statement:
Cost of Sales (100)
Gross Profit 1900
Operating Expenses (20)
Profit from operations 1,880
Finance Costs (300)
Profit before tax 1580
Tax for the year (380)
Profit after tax 1,200
You can see that the gross profit is revenue less cost of sales. Then you add all other income (bank interest etc) and you deduct all other expenses (overhead, finance costs, tax etc). The last line which is the net result for the year is the net income.