Cisco IP Phones set both CoS and DSCP markings on the packet. The CoS values exist only over the 802.1Q trunk, at which point the switch maps them to the IP layer DSCP markings if you are using trust mls cos. DSCP markings stay with the packet, CoS dies as soon as it exits the 802.1Q trunk. Traditionally the design guidence to trust CoS was an easy way of clearing any DSCP markings from the untrusted data VLAN attached to the phone.
the Qos configuration should be base on Cos or DSCP?
It can be either, just make sure you update the CoS to DSCP mappings as CoS 5 maps to the wrong DSCP value by default.
(config)# mls qos map cos-dscp 0 8 16 26 32 46 48 56
know any configuration is required between switch and router based on QoS consideration?
Typically you trust the upstream port so it would be mls qos trust.
Additional guidence is available in the SRND:
http://www.cisco.com/en/US/docs/solutions/Enterprise/WAN_and_MAN/QoS_SRND/QoS-SRND-Book.html
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