In the framework of the Standard Model (SM) a theoretical description of the neutron beta decay is given at the level of 10^{-5}. The neutron lifetime and correlation coefficients of the neutron beta decay for a polarized neutron, a polarized electron and an unpolarized proton are calculated at the account for i) the radiative corrections of order O(alpha E_e/m_N) ~ 10^{-5} to Sirlins outer and inner radiative corrections of order O(alpha/pi), ii) the corrections of order O(E^2_e/m^2_N) ~ 10^{-5}, caused by weak magnetism and proton recoil, and iii) Wilkinsons corrections of order 10^{-5} (Wilkinson, Nucl. Phys. A377, 474 (1982)). These corrections define the SM background of the theoretical description of the neutron beta decay at the level of 10^{-5}, which is required by experimental searches of interactions beyond the SM with experimental uncertainties of a few parts of 10^{-5}.