DUBAI, UNITED ARAB EMIRATES, SEPT. 9 -- Taking up the defense of Kuwait, Iraq's Air Force today attacked more than a dozen Iranian oil and industrial facilities in retaliation for Iran's firing of Chinese-made Silkworm missiles at Kuwaiti territory last week.

Iraq said it sent up its warplanes in a "day of revenge" against Iranian land targets that followed Tuesday night's raids by Iraqi jets on Iranian naval targets near Kharg Island, Iran's main oil-loading terminal in the northern Persian Gulf.

Iran acknowledged several of the attacks and said 105 civilians were killed or wounded. It threatened to retaliate.

The raids surprised shipping officials and diplomats in the region, since attacks by both Iran and Iraq had tapered off during the weekend in advance of the U.N.-sponsored peace mission to the region by Secretary General Javier Perez de Cuellar. He is due to arrive in Tehran Friday.

Responding to the raids, Iran's War Information Ministry warned Iraqis to evacuate residential areas near industrial and military targets "so they will not be hurt during Iranian retaliatory operations which will start within the next few hours with full intensity."

By late tonight, however, no such strikes had been reported and gulf shipping lanes remained quiet, shipping sources said.

{In Washington, State Department spokesman Charles Redman said the renewed Iraqi attacks were "certainly not helpful," and he noted that the U.N. Security Council has called for a cease-fire to facilitate Perez de Cuellar's trip. "We urge that both sides support that mission and exercise restraint," Redman said.

{Iraq earlier rejected a U.S. request to end its attacks on Iranian oil facilities and tankers, calling it "regrettable and astonishing" in light of Iran's refusal to accept a cease-fire in the land war.}

Iraq said its jets bombed a paper factory in Dezful, oil loading platforms in the Kanou area in southern Iran, an oil pumping station in Pagi Milk, an engineering plant in Arak, a sugar factory and a cement plant east of Bakhtaran, a cement factory in Dorud and a power plant east of Shahbad.

It said other targets included fuel depots and factories near Khorramabad, communications centers in Karand and Ilam and a sugar factory in Khane.

Iran claimed to have shot down three Iraqi fighters during the attacks and Tehran Radio said five people were killed and 25 wounded in an Iraqi air raid Tuesday against Bakhtaran.

Iraq's military command issued a statement in Baghdad saying today's raids were a reprisal for "Iranian attacks on Kuwait's commercial and oil lanes and the firing of missiles into Kuwaiti territory."

Of three missiles detected by Kuwait's air defense authorities last week, only one struck land, blowing out windows in a residential area near a refinery but causing no casualties. Kuwait's military leaders said analysis of the missile fragments showed it was of Chinese manufacture and that it had been fired from Iranian-held territory on Iraq's Faw Peninsula.

Iraq, where President Saddam Hussein has just concluded war talks with Jordan's King Hussein, stressed the connection between today's raids and Iran's escalating threat against Kuwait, which supports Iraq's war effort by providing port facilities for unloading weapons and oil revenues for the Iraqi war chest.

The Baghdad communique said the raids were meant "to underscore the blood, religious, historical and destiny bonds between Iraq and Kuwait and as a salute from Iraq." It repeated Saddam Hussein's pledge to "hit Iran with 1,000 bullets for each bullet it fires on Kuwait."

Some Arab and western diplomats in the region said they feared, however, that as a result of Iraqi retaliation, Kuwait could become a new battleground in the war.

Kuwait has most recently drawn Iran's enmity by requesting U.S. and Soviet naval escorts for its tankers, reregistered under the flags of the superpowers. The request brought a massive U.S. and western naval buildup in the region and has heightened tensions as Iran has resorted to various guerrilla tactics to intimidate Kuwait and other Arab states on the gulf.

Kuwait's ruling family, whose stability could be threatened by an Iranian victory in the seven-year-old war, has attempted to distance itself from Iraq's recent resumption of attacks after a summertime lull.

Last week, a state-controlled Kuwaiti newspaper counseled Iraq against further attacks on Iran's industrial and maritime targets, arguing that "from a position of strength" Iraq could support the U.N. peace initiative by silencing its guns and bombers in a "truce" that would give the Perez de Cuellar mission a chance.

A six-week U.N.-sponsored cease-fire in the gulf war ended Aug. 29, when Iraq resumed attacks on Iranian oil and shipping targets. In eight consecutive days of military strikes by both sides, the warring nations claimed 25 hits on merchant shipping in the gulf.

The next U.S. Navy-escorted convoy of reflagged Kuwaiti tankers is expected to get under way later this week. The ships completed loading oil off Kuwait on Monday.