Accounting is my job, I know how taxes work. I'll quote from my old CPA exam regulation book if you really want. You're not recognizing the difference between revenue and profit, and you're twisting the facts to fit in to your ideology that tax increases in any form are bad.
If you're against raising personal income tax rates that's fine, but don't peddle this false premise that letting the Bush cuts expire is going to kill most small business owners because it's just not true. You're claiming that all revenue is taxed, which as explained above is not how it works at all. I'll explain this as simply as possible:
Revenue - Cost of Goods Sold = Gross Profit (aka income)
Specifically dealing with Obama's plan to extend Bush's cuts for everyone except for the top, here is why the plan doesn't crush small business: