The Soviet Union spent more on its military forces deployed along the Chinese border than on those arrayed against the North Atlantic Treaty Organization in Europe, the CIA said in a report tracing Soviet defense spending from 1967 through 1977.

Sen. William Proxmire (D-Wis.), in releasing the report yesterday, said the testimony of CIA and Defense Intelligence Agency leaders before a Joint Economic subcommittee "demonstrates that there has been nno Soviet massive military buildup against NATO in recent years."

Two other senators, Daniel Patrick Moynihan (D-N.Y.) and Malcolm R. Wallop (R-Wyo.), dismissed the CIA's findings, declaring that a new composite intelligence estimate they did not identify portrays the Soviets as heading for military superiority.

Senatorial debating aside, here are key conclusions of the CIA on Soviet military spending from 1967 to 1977:

Forces along the Chinese border constituted a little over 10 percent of total defense spending," while the investment in forces along the NATO front amounted to "less than 10 percent."

Strategic nuclear forces that would be limited by a new arms control agreement accounted for 10 percent of the total spending, but lagged behind other programs.

The biggest portion of the increase in navy spending went for ballistic missile submarines, while that for the air force bought interceptor aircraft.

In constant 1970 prices, Soviet spending "grew at an average annual rate of about 4 to 5 percent: from 35 [billion to] 58 billion rubles in 1977."

(The CIA said that by adding in other spending related to Soviet military activities, the totals would be from 40 billion to 45 billion rubles in 1967 to 58 billion to 63 billion rubles in 1977.)

Defense spending "consumed an almost constant share of the Soviet gross national product -- 11 to 12 percent or 12 to 13 percent, depending on how defennse spending is defined."

Between 65 and 75 percent of the males reaching drat age were drafted into the military.

"Defense takes a large share of the economy's best scientific, technical and managerial talent, and large amounts of high quality materials...."

The CIA's findings, dated June 1978, were published in the Joint Economic Committee hearing book, entitled, "Allocation of Resources in the Soviet Union and China, 1978."