MOSCOW, DEC. 3 -- A presummit dispute went into another round today as the Soviet Foreign Ministry formally rejected U.S. charges that Moscow had violated the 1972 Anti-Ballistic Missile agreement.

In a statement read at a press conference, the Foreign Ministry called the charges in President Reagan's arms control report to Congress a repetition of "past arguments," based on "far-fetched pretenses."

The statement said the Soviet Union views the raising of the issue on the eve of Mikhail Gorbachev's visit to the United States as "not conducive to the creation of a businesslike and constructive atmosphere in Soviet-American relations."

A commentary by the official news agency Tass in turn accused the Reagan administration of systematically undermining arms control agreements and said the president's report was an "odious" attempt by Reagan to "bolster up his own odious reputation as a disrupter of international agreements."

The Tass language was regarded as unusually harsh in the context of the generally positive media coverage here building up to next week's summit meeting. Members of a Soviet advance party had rebutted the U.S. charge in milder terms yesterday in Washington.

Tass said Reagan's report accusing the Soviet Union of ABM treaty violations exemplified "Washington's cynical attitude toward concluded agreements." A treaty for the elimination of medium- and shorter-range nuclear missiles, to be signed at the Washington summit, will be the first arms-control treaty with the Soviet Union negotiated by the Reagan administration.

According to Tass military writer Vladimir Bogachyov, the U.S. administration has "seriously undermined its reputation as a negotiating partner" by derailing four important arms control agreements in seven years. He accused the Reagan administration of frustrating talks on weapons in the Indian Ocean, on antisatellite systems and on international weapons trade, as well as of delaying negotiations on a treaty to ban all nuclear tests.

Bogachyov also said the administration's continuing pursuit of its Strategic Defense Initiative would constitute a breach of the 1972 ABM treaty. The Soviet Union has called for strict observance of the ABM treaty as a way to curb SDI.

Reagan's arms control report to Congress accused Moscow of violating the ABM treaty by removing radar systems from a missile test range in Kazakhstan to the Moscow region and to a plant in Byelorussia. The Foreign Ministry said the Americans had been given "the necessary explanation" concerning the radar systems in 1984, when the issue was first raised, and subsequently.