President Reagan, staking out his strongest position yet against higher taxes, said yesterday that he would oppose any attempt by Congress to increase excise taxes as a means of reducing the federal deficit.

Responding to questions from out-of-town reporters at the White House, Reagan said he would fight attempts under way on Capitol Hill to raise the levies on such things as alcohol, tobacco and gasoline because Congress would only squander the money.

"I'm opposed to taxing on this . . . because if you look back in history, every major tax decrease has resulted in more revenues for the government at the lower rates, because of the stimulant of the economy," Reagan said. "Now to take Congress off the hook and give them more taxes, they'll just do more spending."

The president's comments represented an escalation of his rhetorical battle with the Democratic-controlled Congress over the federal budget. Meanwhile yesterday, Democratic leaders sought a way to break a House-Senate budget deadlock in order to regain the offensive in the fight with the administration.

Reagan, meeting with Republican senators at lunch in the Capitol, urged them to join him in a public crusade against higher taxes and for reforming the congressional budget process, repeating the message he delivered to the nation on television Monday night.

"Using taxes to cure deficits is like using leeches to cure anemia," Reagan said, promising to lead a "campaign of all Americans to bring back economic sanity." He vowed that he will "not be shy about pointing fingers and placing blame."

Reagan had previously ruled out any increase in income tax rates, but until yesterday, he had not flatly stated his opposition to higher excise taxes. Presidential spokesman Marlin Fitzwater, however, cautioned that Reagan's statements to the out-of-town reporters may not have been a "direct response" to the query on excise taxes.

Meanwhile, Democratic leaders of the House and Senate ridiculed Reagan for urging budget reform and a balanced federal budget, saying his administration has more than doubled the national debt to $2.3 trillion and never submitted a balanced budget to Congress.

"It is disappointing and somewhat pathetic that the president . . . chose to try to divert attention from the apparent lack of any real accomplishment at the {economic} summit by replaying his tired old diatribes against Congress," said House Speaker Jim Wright (D-Tex.).

Senate Budget Committee Chairman Lawton Chiles (D-Fla.) compared Reagan's call for a constitutional amendment requiring a balanced budget to a murderer "who writes in lipstick on the mirror 'stop me before I kill again.' "

But congressional leaders also appeared increasingly concerned that a prolonged disagreement between the House and Senate over defense spending would make a mockery of their promises to show that the Democrats who now control Congress can govern effectively.

Senate and House leaders met yesterday to try to break a deadlock that has persisted for more than five weeks. Both the House and Senate call for $18 billion in new revenues in their budgets, but they differ on defense spending by $13 billion.

Negotiations have brought the House to within about $4 billion of the higher level sought by the Senate, but not even the intervention of Wright and Senate Majority Leader Robert C. Byrd (D-W.Va.) has been able to bridge the gap.

In a letter to members of the House Budget Committee, Wright implored lawmakers to resolve the difference this week. "Democrats were looking great for the first five months of this year," he wrote. "Now we are getting panned. I expect this drumbeat will continue with increasing intensity until we find a way to break the deadlock and pass a budget."