【中文版】

化妆品在生产、委托加工和进口环节需要缴纳消费税。根据《中华人民共和国消费税暂行条例》，化妆品税目包括各类美容、修饰类化妆品、高档护肤类化妆品和成套化妆品。对于生产、委托加工和进口应税消费品，应当按照规定缴纳消费税。

具体来说，化妆品消费税的税率是根据不同的产品类型和价格水平来确定的。在生产环节，化妆品的消费税税率为30%，而在进口环节，化妆品的消费税税率则根据不同的产品类型和价格水平来分别确定。

此外，对于一些特殊类型的化妆品，如高档护肤类化妆品和成套化妆品，其消费税税率可能会根据产品的具体价格和类型进行调整。

总之，化妆品在生产、委托加工和进口环节需要缴纳消费税，税率根据不同的产品类型和价格水平来确定。企业应当了解相关政策规定，合理规划生产和经营，以降低税收成本并提高市场竞争力。

【英文版】

Cosmetics are subject to consumption tax at the stages of production, commission processing, and import. According to the "Provisional Regulations on Consumption Tax of the People's Republic of China", the cosmetics tax category includes various types of beauty and cosmetics, high-grade skin care cosmetics, and complete sets of cosmetics. For the production, commission processing, and import of taxable consumer goods, the consumption tax shall be paid in accordance with relevant regulations.

Specifically, the consumption tax rate for cosmetics is determined based on different product types and price levels. At the production stage, the consumption tax rate for cosmetics is 30%, while at the import stage, the consumption tax rate for cosmetics is determined based on different product types and price levels.

In addition, for some special types of cosmetics such as high-grade skin care cosmetics and complete sets of cosmetics, the consumption tax rate may be adjusted based on the specific price and type of the product.

In summary, cosmetics are subject to consumption tax at the stages of production, commission processing, and import, with the consumption tax rate determined based on different product types and price levels. Enterprises should understand relevant policies and regulations, reasonably plan production and operation, reduce tax costs, and enhance market competitiveness.