Is this sentence the same for the imperative 'Drink the tea' and the descriptive 'You drink the tea'?
I believe so, you are telling someone to drink the tea; "you drink the tea."
No, 'You drink the tea' is an indicative sentence, whereas 'Drink the tea' is an imperative. The former is a descriptive statement, the latter is a command. See also:
Your Italian sentence can be translated both ways. The polite imperative would be "Beva il vino."