gettext and utf8

I have two questions as follows:

1. I wrote some codes
sample.php
<META HTTP-EQUIV="Content-Type"
content="text/html;<?=gettext("charset=iso-8859-1")?>">

messages.po
msgid "charset=iso-8859-1"
msgstr "charset=gb2312"

But I found gettext still return "charset=iso-8859-1"

2.I modified the charset of php files and messages.po to UTF-8

$iconv -f gb2312 -t utf-8 messages_gb2312.po>messages.po
$msgfmt messages.po

But the page didn't display UTF-8 strings.

I still research them. Can you answer me for the two questions?

Thanks & Regards,
Walter Fan

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