The invention relates to a reconstructed tobacco coating liquid component-component group chemical kitchen combination, coupling preparation, and a coupling preparation process. Discarded waste tobacco leaves and stems are subjected to presoaking and enzymatic leaching or extraction to make tobacco leaf or stem enzymatically-leached/extracted solution, or tobacco leaf and stem mixed leached/extracted solution, certain components and component groups such as protein, pectin, chloride, nicotine, nitrosamines, nitrates and the like in the tobacco leaf and stem leached/extracted solution or tobacco leaf and stem leached/extracted mixture can be selectively converted, reduced or removed by combination of enzymolysis, Maillard reaction conversion, membrane separation/concentration or column separation, freeze separation, ethanol precipitation and the like, and the coupling preparation process for chemical components and component groups in the chemical kitchen, and accordingly, recombination or fitting, combination, regulation and coke reduction and harm reduction of the chemical components and component groups of the reconstructed tobacco coating liquid are achieved, quality of reconstructed tobacco is improved, and industrial technical integration and innovation on combination and coupling of the reconstructed tobacco coating liquid are realized.