I hear ya. I must get at least 150+ per day, most all contain small zip files with viruses. Spam filters aren't exactly great and could block real mail. I have a dedicated server and have tried all kinds of settings and rules to help avoid at least some of the spam at the server, prior to delivery, with little success.
An old email address of mine was getting hit so hard by spam years ago, I had to get rid of it, was getting 1,000+ per day. Just for fun, I sometimes activate that address and its amazing....within an hour at least 75 arrive and I haven't used this address in 4 years.
Yet by some miracle, legitimate mail from me to clients gets bounced occasionally since it contains a few links the recipient needs to resolve an issue. Go figure? Spam with viruses is okay, yet a reply with a link or two and its spam. These bounces are normally from people who have their sites hosted by Go Daddy which is a big mistake or some rural small ISP however.
Good luck with your spam issue. I feel your pain.