Based on the new historical orientation, the theory of religious relations in the new era clarifies the connotation of religious relations, including the relations between the party and government and religion, society and religion, different religions in China, religions in China and foreign religions, religious masses and non religious masses, and puts forward a series of viewpoints, such as adhering to the leadership of the party, adhering to the separation of politics and religion, and promoting the exchange and mutual learning of civilizations. The theory of religious relations in the new era embodies people’s standpoint, problem consciousness, practice orientation, historical thinking and world vision, enriches and develops Marx’s religious view, and provides theoretical guidance for building a positive and healthy religious relationship.