The first thing I would do as the Soviets is go through the entire inventory of land combat units setting everybody to ignore losses ( except for the arty which I leave at limit losses ). If it's one thing the Soviets can afford it's men and equipment. The Soviets have almost 21,000 rifle squads and thousands of aircraft on hand and more is coming where that came from.
Most of the Soviet land combat units will be unable to move in these early turns, since the shock value is high in the early turns.
Most of the aircraft will be fighting at a severe disadvantage in these early turns so it's my thinking that they should be flown back to safety, perhaps Siberia or somewhere else out of range of the Axis aircraft.
A look at the "big picture" will reveal that the Soviet land combat formations are scattered and need to be collected into defensive line(s) in order to be more effective...and that means the Soviet player will have to pick a spot where he wants to build the defensive line(s) and move the troops there. Those troops closest to the Axis units will probably have to be sacrificed as roadblocks and bridge blowers to buy enough time for the defensive line(s) to be built and it's more of an art than science where to pick to build the defensive line(s). But I usually like to build my roadblocks behind rivers on urban hexes or other terrain that offers good defensive value. Likewise the "final" defensive line(s) should be built around good terrain features.
The Soviets are outnumbered in these early turns so they will have to depend upon rivers, mountains, swamps, forests, etc. to do some defending for them. It's too bad that the TOAW game engine doesn't allow aircraft to "blow" the roads and rail hexes like in the real world. The Soviet player could really use a technique like that in this situation. A good defensive place would be something like that found at Kiev:
