Taxes will go up on a variety of life's sinful little pleasures: beer, wine, liquor and cigarettes. Air travel might not always be pleasurable, but airline passengers will pay more as well.

Because most of these taxes are imposed at the manufacturers' level, consumers won't know the exact increase until the changes actually take effect next year. Nor have all the tax provisions been finalized by congressional negotiators.

But early estimates are that none of the new "sin" taxes will increase prices of the products they are levied on by more than 5 percent.

Altogether, the excise tax provisions will raise about $27 billion in new tax revenue over the next five years. Another $13.1 billion will come from the extension of an excise tax Americans already are paying -- the 3 percent federal tax on long-distance calls.

Beer: The current 16-cents-per-six-pack tax, first imposed in 1951, would double to 32 cents. The industry says 10.5 billion six-packs of beer are sold in this country each year, though not all would be taxed more. The final bill will include an exemption for small breweries. Its final details are under negotiation.

Wine: An additional tax of between 18 and 22 cents per bottle would be imposed on most kinds of wine (champagne is excepted). Table wine currently is taxed at about 4 cents per bottle; fortified and higher-proof wines at a higher rate. An exemption would be granted for small wineries.

Liquor: Negotiators were debating an increase of between 50 and 60 cents per gallon of hard liquor.

Tobacco: The tax on a pack of cigarettes will rise from the current 16 cents to 20 cents in 1991 and 24 cents in 1993. The industry estimates that between 52 million and 55 million American smokers will be affected, although some could ease the bite by turning to so-called generic cigarettes, which are 25 to 50 cents per pack cheaper.

Airplane tickets : The current 8 percent tax on the cost of domestic airline flights will rise to 10 percent.