CHINA yesterday buried the ''through train'' arrangement that would have allowed Hong Kong politicians to sit beyond 1997, by formally announcing that all tiers of Government should be disbanded at the changeover. The statement from the State Council's Hong Kong and Macau Affairs Office (HKMAO) was distributed by the central office of Xinhua (the New China News Agency) in Beijing. It clears up any lingering doubts about Beijing's intentions following the breakdown in talks with Britain over the territory's future political structure. ''This is an inevitable outcome of China's recovery of its sovereignty over Hong Kong and of Britain's termination of its rule over Hong Kong,'' the spokesman said. In Hong Kong, a vice-director of the local branch of Xinhua, Zhang Junsheng, echoed the Beijing statement but added that Britain had derailed the ''through train''. The Government and legislators yesterday criticised the HKMAO for issuing a statement that would destabilise the territory. HKMAO Director Lu Ping had earlier ruled out the possibility of holding an 18th round of talks with Britain on the electoral arrangements for 1994-95. The two announcements signify the end of Sino-British collaboration on how future elections will be held. A spokesman in the HKMAO blamed the British side for failing to strike an agreement over the electoral package after 17 rounds of talks. ''It is a pity that no agreement has been reached due to deliberate sabotage by the British side,'' he said. Legislative councillors, district board members and municipal councillors elected in the next round of polls were to sit for four years, according to the Hong Kong Government. But, with the termination of British rule, all laws concerning their terms would be abolished on July 1, 1997, due to their contravention of the Basic Law, the spokesman said. The Special Administrative Region would then reorganise the existing three-tier structure according to the relevant stipulations of the Basic Law and the decisions of the National People's Congress, he said, declining to say what the structure would be. A statement from the Hong Kong Government said: ''We will obviously need to study the statement against our rights and obligations under the Joint Declaration. ''But one thing is certain, that is both the British and Chinese governments have pledged to maintain the stability and prosperity of Hong Kong. ''The approach outlined in the HKMAO statement does not seem to be consistent with this very important pledge. ''We remain ready for future talks.'' on the complex issues of the 1995 Legco elections,'' he said. United Democrat legislator Lau Chin-shek said China should not disband the three-tier structure. ''This is obviously a spillover from the Sino-British row on to Hong Kong people. [China] should respect Hong Kong people's choice,'' he said. City Polytechnic lecturer Joseph Cheng Yu-shek warned of a constitutional crisis if the laws were deemed to have expired.