Most people who drink are not alcoholics, don't get drunk and certainly don't expect breaks during working hours to knock a tot or two back. Alcohol does have health benefits if drunk in moderation.
Smokers are usually addicted, lighting up as soon as they get up and smoking throughout the day, every day. There are absolutely no health benefits to smoking and every cigarette has a negative impact on the smoker and those around them.
There really is no comparison between the two. And of course many smokers also drink alcohol.