A general website you can report and and all phishing attempts to is the Anti-Phishing Working Group:

"The Anti-Phishing Working Group (APWG) is a non-profit global pan-industrial and law enforcement association focused on eliminating the fraud, crime and identity theft that result from phishing,pharming, malware and email spoofing of all types."

Reporting the phishing is easy, just copy and paste both the body of the email message and, most important (!), also the full message header, into their form:

Step-by-step instructions are given on the form; it just takes a few seconds.

Note: PayPal and EBay have specific email addresses you can forward such emails to: spoof@paypal.com and spoof@ebay.com ; my hunch, totally unresearched, is that those companies and others with such email addresses simply bounce reports sent to them to the APWG.