No, in elementary set theory, $A = \varnothing$ and $B = \{ \varnothing \}$ are not the same thing.
If you write $A = \varnothing$, it means that $A$ is the empty set.
If instead you write
$B = \{ \varnothing \} $ you say that $B$ is a set, which contains a single element, which is the empty set.
Besides, notice how you could say that, using the two letters I’ve just employed, $A$ is an element of $B$: $A \in B$.
One other way to see how $A$ and $B$ are different is to look at the cardinality, namely the number of elements in each set.
The cardinality of $A$ is zero, while the cardinality of $B$ is one.
Recall that if a set has cardinality $n$, then its powerset (the set of all possible subsets) has cardinality $2^n$.
In fact, using $\wp$ to denote the powerset,
$$ \wp(A) = \wp(\varnothing) = \{ \varnothing \} = B \\
\wp(B) = \wp(\{ \varnothing \} ) = \{ \varnothing, \{\varnothing\} \} = \{ A, B\}. $$
Notice how the cardinality of $\wp(A)$ is one, and the cardinality of $\wp(2)$ is two, as expected by the aforementioned formula.
In fact, $2^0 = 1$ and $2^1 = 2$.