We study a two-dimensional electron system in the presence of both Rashba and Dresselhaus spin-orbit interactions in a perpendicular magnetic field. Defining two suitable boson operators and using the unitary transformations we are able to obtain the exact Landau levels in the range of all the parameters. When the strengths of the Rashba and Dresselhaus spin-orbit interactions are equal, a new analytical solution for the vanishing Zeeman energy is found, where the orbital and spin wave functions of electron are separated. It is also shown that in this case the Zeeman and spin-orbit splittings are independent of the Landau level index . Due to the Zeeman energy, new crossing between the eigenstates and is produced at certain magnetic field for larger Rashba spin-orbit coupling. This degeneracy leads to a resonant spin Hall conductance if it happens at the Fermi level.

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