xXx: State of the Union vs. Captain America: The Winter Soldier SPOILS
The basis for the conflict in both films is the shadow government take-over of a secret spy service. The spy service in both movies is led by a facially-disfigured Samuel L. Jackson. In both, Jackson's character is killed by an enemy agent, only to have it later revealed that his death had been faked.
SHIELD has been around a lot longer than xXx has, but as we're comparing their basic plots, that doesn't matter.
I'm not saying that either were actually good movies. Both were unworthy successors, at best.