The right answer would be: This depends on the country you live in and the country the spam originated from. There's legislation against spam in many countries and those usually also provide means to report spam. Since you didn't explain where you live, it's impossible to guess where YOU should report spam to.
Before reporting spam based on the country of origin, make sure though that you're positive that this email doesn't contain faked sender information which most spam does. Also, if this came from a real person who used his real name, chances are, that he has malware running on his computer that uses his mail accounts to send spam in his name without him even knowing. That's something to think about before going hog wild.
In any case, you can report spam to the host provider of the email system it was sent from. If the email advertises a website then you can try to track down the site hosting service and report the spam to them since spam also usually violates their terms of service. This will probably result in the site being shut down, but it won't stop the person behind it from moving it to a new hoster.
Last but not least, there are non-governmental organizations you can report spam to that might take action against it, but again, this depends on where you live.
You can find quite a good overview of how to deal with spam and how to report it on the following website:
http://www.spamlaws.com/reporting-spam.html
@Vignesh4303 The context makes it clear that he's not asking for the respective person. He asked to report "the user". Why would he report "the user" to "the user". – Zerobinary99 – 2013-09-11T12:39:47.507
@Zerobinary99 sorry for my comment,thanks for pointing it out :) – BlueBerry - Vignesh4303 – 2013-09-11T12:42:39.217
@Vignesh4303 You don't have to be sorry. The way the context was phrased wasn't exactly clear cut, so don't worry about it :) – Zerobinary99 – 2013-09-11T14:17:04.747
An email containing a link to a website allegedly delivering malware is not "spam", and answers concerning spam are not appropriate. – kreemoweet – 2013-09-13T19:35:11.047