he Soviet Union today strongly attacked the planned second stage of the congress of Poland's independent trade union Solidarity as a prelude to counterrevolution.

The official news agency Tass distributed in quick succession this afternoon four dispatches that charged that the union is preparing for decisive political action and that it is doing so in collusion with Western "imperialists" who have made Poland their main target in the psychological war against the socialist community.

In Poland, several Solidarity locals countered with angry charges of Soviet interference in Poland. Union leaders were summoned to Gdansk Tuesday to draft an official response to the Soviet warnings. Deputy Prime Minister Mieczyslaw Rakowski, meanwhile, declared that the policy of government-Solidarity cooperation was dead and blamed Solidarity for ending it.

Tass also distributed yet another letter by Soviet workers professing to be "outraged" by the events in Poland. It called "anti-Soviet incidents" in Poland a gross violation of its Warsaw Pact obligations and termed them "prejudicial" to the relations between the two countries.

The agency also reported from Warsaw that Communist Party organizations throughout Poland have passed resolutions condemning Solidarity's leadership as a representative of "strategic centers seeking to destroy the Polish state."

The flurry of Tass reports and increased space devoted to the "events in Poland" in the Soviet media reflect Soviet anxieties before the second stage of Solidarity's congress, due to open next week.

The Russians are increasing their public pressure on Polish Communist authorities, apparently seeking to either block the congress or ensure a substantial change in the nature of the planned proceedings at Gdansk.

While Moscow's minimum objective is not clear, dispatches and commentaries suggest that Poland cannot stay paralyzed much longer by conflict between Solidarity and the party and that the longer the party refrains from decisively asserting its authority the greater damage it is likely to suffer in an already polarized society.

In its now daily feature "on the situation in Poland," Tass said: "Active preparations are under way for decisive actions and struggle for political power under the slogans of limiting the influence of state organs on the functioning of the national economy and capturing the levers of control of the country's economic life.

"Regional organizations of Solidarity are creating acute conflict situations aimed at overthrowing the existing system. This is being done on the assumption that Solidarity has opted for a confrontation with Socialist Poland and that the authorities cannot offer serious resistance to such counterrevolutionary plans of the trade union association."

Moscow's warnings have become increasingly sharp since the end of the first stage of Solidarity's congress and culminated in a tough demarche to Poland's leaders last week demanding immediate and resolute steps to halt antisocialist and anti-Soviet activities in the country.

The letter today from workers at a steel plant in Moscow asserted that the "enemies of Socialist Poland are threatening the historic achievements of our peoples' Soviet-Polish friendship, our brotherhood."

In accusing the Western powers of direct involvement in Poland's affairs, Tass commentator Yuri Kornilov gave a catalogue of alleged espionage links that included guidance to the union passed through Western radio broadcasts and trade union connections allegedly encourging counterrevolution.

The commentary noted that the "total duration of Western broadcasts beamed to Poland has reached 30 hours daily."

The commentary also said that shipments to Solidarity of printing, copying and radio transmission equipment had been organized by the CIA. It said that Western governments sought to exert direct influence by attaching conditions to new credits to Poland.Solidarity Locals Charge Interference

WARSAW, Sept. 21 (AP) -- Solidarity union locals, responding to the Kremlin's furious accusations of anti-Sovietism, countered today with angry charges of Soviet interference in Poland.

The independent union summoned its top leaders to Gdansk for a strategy session Tuesday, where union chief Lech Walesa was expected to preside over the drafting of an official response to the Soviet warning.

A top Polish official said the idea of partnership with Solidarity was dead and buried in Gdansk--where the union held its first congress two weeks ago and outraged the Soviet Union.

Mieczyslaw Rakowski, deputy premier and chief government labor negotiator, declared, "At least at the moment . . . the funeral of this idea has already taken place. And it wasn't me that put it in the grave. It had a solemn funeral in Gdansk."

Workers at a paper factory in Niedomice issued a sharply worded response to the Kremlin attack.

"Setting a sovereign government against a sovereign nation is a clear interference in the affairs of our country. . . . Saying and writing the truth, showing it in the theaters and cinemas is what the Communist Party Central Committee and the Soviet Union's government call anti-Sovietism."

"Solidarity won't let anybody scare it anymore," Solidarity hospital workers in Tarnow said. "Is this the threat of intervention of our ally in Poland's internal affairs?" the workers' statement asked.

Solidarity's press spokesman Janusz Onyszkiewicz told reporters the Soviet and Polish government warnings "have only served to raise the temperature here. Certainly now there is enough fuel to start up everyone."