MOSCOW (AP) _ A Soviet woman who has tried for seven years to join her American husband has come under attack by a Communist Party newspaper that accused her of arranging a ''fictitious marriage'' to get her out of the country.

But 27-year-old Yelena Kaplan on Sunday denied the allegations printed in the Youth League newspaper Komsomolskaya Pravda the day previous.

She and Gary Talanov, 31, a ski instructor from Lake Tahoe, Calif., were married in April 1978 while Talanov was a student in Moscow. Talanov's name was Kaplan at that time but he later changed it.

Talanov left in October 1978 and Mrs. Kaplan has been refused an exit visa.

Talanov, who has said the marriage was only intended to get Mrs. Kaplan out of the Soviet Union, filed for divorce last July in a court in Auburn, Calif. He dropped the divorce case in December but the judge ordered him to try again to bring his wife to the United States.

The Soviet newspaper said Talanov ''concluded a fictitious marriage with a seeker of adventure to create conditions for her exit from the Soviet Union. But the swindle didn't work out.''

But Mrs. Kaplan said Talanov's testimony and the charges in Komsomolskaya Pravda were not true.

''We lived together almost a year and a half when he was here, and I officially moved in with him after we were married,'' she said.

Mrs. Kaplan said it was not a marriage of convenience.

''The story of my life over the past 71/2 years proves it's not true,'' she said. ''The letters I have from him contradict what he says.''