When you estimate the impurity concentration, the symmetry nonequivalent atoms in the unit cell should be used.
"And as you mentioned about the size of the cell, I wonder also does it affect the calculated band gap of the bulk material?"
For example, Si, the use of a primitive unit cell (face centered cubic) and a conventional unit cell (simple cubic) would give the same band gap if the k-points used in k-point sampling are symmetry equivalent.