You should never bounce spam mails.
They use forged email addresses so all you are doing is forwarding the spam onto the faked senders address. Anyone doing that is likely to find themselves on an email blacklist at some point.
Emails which are blocked due to content (an exe file for example) and also are not detected as spam or a virus can be bounced. All spams and viruses should either be rejected at the mail server or if they have already been received deleted or marked as spam.