he Soviet Union today angrily accused President Reagan of trying to "hurl the world back to the dark times of the cold war" with his decision to impose economic sanctions and sharply curtail Soviet-American relations.

In a bitter personal attack on the president, the government news agency Tass said Reagan had "resorted to direct forgery and lie" to justify an "unprecedented and absolutely inadmissible contravention of accepted international practices."

The Soviet Union, Tass said, "is a great power which has never allowed and will never allow anyone to speak to it in the language of blackmail and diktat."

In a commentary clearly bearing the stamp of approval of the top Kremlin leadership, Tass accused Reagan of conducting "a campaign of hatred" against the Soviet Union in an effort to undermine "the foundations of Soviet-American relations" and reduce them "to a minimum."

The reference was to a document outlining the principles of conduct between the superpowers that was "worked out as a result of huge efforts." President Leonid Brezhnev and president Richard Nixon signed the document in 1972.

The Soviets bluntly rejected Reagan's charge that they had instigated the Polish military takeover. Instead, Tass charged that the Reagan administration was linked to "the counterrevolutionary scum" within Poland's independent trade union federation, Solidarity, and other Polish groups and that it was planning "a restoration of capitalism in Poland."

"The adventurist reckless course of the Reagan administration is doomed to a shameful failure," it said.

The harshly worded commentary was distributed a day after Reagan outlined a series of economic sanctions against the Soviet Union over its interference in Polish affairs.

The president's action and the preliminary Soviet responses appear to have brought Soviet-American relations to a new low.

The sanctions themselves were not likely to cause any serious difficulties for the Soviets unless they are accompanied by similar moves of other NATO allies. But the Soviets appear concerned about their possible cumulative effect on the whole future of detente.

Today's commentary stressed two points apparently aimed at West European audiences.

In a reference to the recent exchange of letters between Reagan and Brezhnev, Tass noted sarcastically that Reagan, while accusing Moscow of interference in internal Polish affairs, had "virtually demanded" in his letter that Brezhnev "interfere in Poland in order to lift measures" imposed by the Polish leadership.

"The blind fury of the Washington administration over the legitimate measures taken by sovereign Poland bears witness to the fact that Washington has lost every vestige of common sense," the commentary said.

The other point focused on continued Soviet efforts to depict the Reagan administration as being responsible for the labor turmoil in Poland. Tass said Poland's difficulties have come about "above all as a result of direct interference in Polish affairs" by the United States. It said that the CIA was involved in "subversive activities" in Poland and that CIA agents had infiltrated Solidarity, the Confederation for Independent Poland and the Committee for Social Self-Defense (KOR).

It said the Reagan administration, using the U.S.-financed Radio Free Europe and the Voice of America, "daily guided the provocative actions of counterrevolutionary, antisocialist forces" in Poland with the aim of undermining Communist authorities.

"It is precisely the United States which reared the Polish counterrevolution and was pushing it toward unleashing a fratricidal war that would have plunged Poland into chaos and a national catastrophe," Tass said.

Authorities in London and Washington announced that the Soviet Union has begun jamming broadcasts to Poland by the Voice of America and the British Broadcasting Corp. The Soviet Union has jammed broadcasts of U.S.-financed Radio Free Europe and Radio Liberty intermittently, but this was believed to be the first time the Voice of America, a U.S. government agency, has been jammed in recent years.

The tone of the Tass commentary seemed to reflect continued Soviet efforts to court Western Europe, which has taken on ever greater importance as a supplier of technology and credits for the Soviet economy following president Jimmy Carter's embargo on U.S. exports imposed after the Soviet invasion of Afghanistan two years ago.

Tass noted today that earlier attempts to impose sanctions against the Soviet Union "have invariably ended in a flop, including the one in recent past."

The new American attempt "to embark once again on the long bankrupt road of threats and blackmail cannot therefore be regarded in any other way than as a deliberate striving of the U.S. leadership to worsen the international tension even further, to hurl the world back to the dark times of the cold war and to give U.S. imperialists a free hand in pursing a militarist policy whose aim is world domination," Tass said.

CTK, the official Czechoslovak news agency, attacked the sanctions as "an escalation of the U.S. confrontation policy toward socialist countries."

A later Tass commentary said Brezhnev in his letter to Reagan had warned that the president's administration "had done a lot to undermine all the positive" accomplishments of his predecessors and that the United States would be entirely responsible for a further erosion in relations.

Tass gave details of Brezhnev's letter, which it said had been distorted by Reagan.

The agency said Brezhnev had told Reagan that the United States should stop its interference in Polish affairs. It quoted Brezhnev as rejecting American views of how the Polish society should develop.

"Leonid Brezhnev stressed that the social system in Poland had been chosen not by Washington, Moscow or other capitals but by the Poles. No one should tell the Polish leadership how it should decide its internal affairs," Tass said.