The picture is all the explanation you need

The New York Times reports that President Obama is reviving an old proposal to lower the corporate tax rate from 35 percent to 28 percent (and 25 percent for manufacturers). Obama's push to lower the corporate tax rate to 28 percent comes less than a year after he raised the top individual income tax rate, paid by many small businesses, to 39.6 percent. In a speech delivered Tuesday afternoon, Obama did not explain why he thinks it's a sound economic idea to raise the top marginal tax rate on small businesses but lower it for corporations. ~Weekly Standard

The speech was made at an Amazon distribution center,  a distribution center than only pays $11/hour.  Amazon had recently announced its intent to hire 5000 more workers at 17 centers around the country, undoubtedly also at $11/hour. ~NYT

These are not the jobs America needs

These are the jobs the administration needs to make the employment numbers look good and make you think we're doing better than we actually are.  Small business pays 40%, big business pays 28%... of course big business makes larger political contributions than small business does.  How about we apply this logic to the personal income tax?  The more you make, the less you pay?