The tobacco and alcohol purchased by the catering industry cannot be deducted from the value-added tax, because tobacco and alcohol do not belong to the goods or services required by the normal production and operation of enterprises, but belong to the unnecessary expenses and consumption of enterprises. According to the relevant national policies, only the input tax that meets the following conditions can be deducted:

1. Goods and services related to the production and operation activities of enterprises, such as raw materials, equipment, rent, transportation expenses, advertising and so on.

2. The buyer must hold a legal special VAT invoice and deduct it when filing tax returns. Therefore, the tobacco and alcohol purchased by the catering industry cannot be used as the input tax to offset the value-added tax.