Why aren't tax breaks for business owners considered to be a form of entitlement?

I've heard the argument that business owners create jobs and deserve to pay less tax than a worker/consumer. But don't consumers create just as many jobs (if not more) then business owners by creating a demand for their products?
I'm not looking for amens nor to start an argument. Just trying to fully understand the conservative mindset on this one.
 
Because those taxes are generated by the businesses -- a tax-break for businesses means the government will take less in the form of taxes over the year...instead of 36%, they'll pay 33% or the like.

Entitlement is when you get something for nothing. A tax-break for the bottom 40% is an entitlement b/c the bottom 40% doesn't pay income tax.
 
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